706
|
LAWS OF MARYLAND.
|
Enforcement
of collection
|
68. In order to enforce collection of taxes due and in arrears
|
of taxi-s.
|
it shall only be necessary to notify the delinquent taxpayer, by
|
 
|
written notice delivered to said delinquent, or by notice posted
|
 
|
on his or her premises, that unless his or her fixes due and in
|
 
|
arrears are paid within twenty days from date of said notice.
|
 
|
with all interest and costs thereon, the property will be sold
|
 
|
according to law without any levy or appraisement, and after
|
 
|
giving at least thirty days' notice of the time, terms and place
|
 
|
of sale, which place shall be the Court House door for real
|
 
|
estate and on premises of delinquent for personalty, by adver-
|
 
|
tisement in one newspaper in St. Mary's county for real estate,
|
 
|
and by posting notices in at least three public places in said cor-
|
 
|
poration for personalty, the collector shall proceed to sell at the
|
 
|
advertised sale mentioned, by public auction, the property for
|
 
|
cash to the highest bidder, retaining out of the proceeds amount
|
 
|
of taxes due from such delinquent, with six per cent, interest
|
 
|
thereon, together with all costs of making such sale, including
|
 
|
an auctioneer's fee and the advertisement thereof. He shall pay
|
 
|
the surplus, if any, to the owner of the property so sold. In
|
 
|
case of sale of real estate, the same shall be recorded to the
|
Circuit Court
|
Circuit Court for St. Mary's County for ratification, which
|
to ratify sale.
|
court shall ratify the same if no objection be offered to said
|
 
|
ratification, after the publication of an order nisi, as required
|
 
|
in sales made on the equity side of the Circuit Court of Mary-
|
 
|
land, and if not redeemed within six months, the collector shall
|
 
|
convey the same in fee simple to the purchaser or purchasers
|
 
|
thereof. In case of sale of real estate, where it is found that
|
 
|
part of the property upon which the taxes is levied and in de-
|
 
|
fault will pay the whole amount of taxes, the said collector shall
|
 
|
sell only such part of the real estate as may be necessary to pay
|
 
|
the said taxes. He shall be entitled to the following fees:
|
 
|
For giving notice to enforce the payment of any tax bill in the
|
 
|
sum of fifty cents, and, in addition thereto, for the property to
|
 
|
be sold he shall receive, when sold, a poundage fee of three
|
 
|
per cent, of the gross amount of sale, but if the amount of bill
|
 
|
be paid without sale, after advertising, he shall receive as
|
 
|
poundage fee, ten per cent, of the amount collected, these sev-
|
 
|
eral fees to be charged against the tax bill of the delinquent
|
 
|
taxpayer. The Commissioners may allow such commission or
|
 
|
sum to the collector for collecting taxes as they may deem right
|
 
|
and proper, and, in addition to the remedy above provided for
|
Provisions
|
the enforcement of the taxes so levied, the collector may, in the
|
apply to all
taxes levied
|
name of "The Commissioners of Leonardtown," by suit and
|
 
|
execution, enforce the payment and collection of taxes in the
|
 
|
manner and to the same extent as debts due and owing indi-
|
 
|
viduals are now or may hereafter be collected by process of law.
|
 
|
and these provisions shall apply to all taxes now levied and un-
|
 
|
collected, and the same be collected, as herein provided.
|
Commission-
ers' rights.
|
69. The Commissioners shall have charge and control of the
|
 
|
lighting of the streets of the town and shall have power to
|
 
|
contract for lighting the same ; to contract with any water com-
|
 
|
pany for the use of water in case of fire, for sprinkling streets
|