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Session Laws, 1912
Volume 370, Page 915   View pdf image
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PHILLIPS LEE GOLDSBOROUGH, ESQ., GOVERNOR. 915

owner or owners of property sold may redeem such property
within six months from day of sale, by paying to the purchaser
the amount paid the collector for the property, with twenty-
five per cent, additional. If not redeemed in six months, the
collector or his legal representative shall give a deed to the
purchaser, and such deed shall convey all the title of the delin-
quent in such property so sold the purchaser. The collector
shall be entitled to charge a commission of ten per cent, on
amount of taxes the property is sold for. That in addition to
the remedy above provided for the enforcement of taxes so
levied, the collector may, in the name of the "Commissioners
of Sharptown," by suit and execution enforce the payment and
collection of taxes, in the same manner and to the same extent
as debts due and owing individuals are now or may be here-
after collected by process of law.

171. The Commissioners shall, on or before the first Tues-
day in October annually levy upon the assessable property sub-
ject to taxation for town purposes a sum sufficient for all gen-
eral purposes, not to exceed fifty cents on the one hundred
dollars of the assessed value thereof; and such sums as may
hereafter be authorized by the Acts of the General Assembly
of Maryland for the liquidation and payment of indebtedness of
said town, or any bonds thereof and interest thereon, to be
issued under authority of law hereafter passed; which said taxes
when assessed and levied shall be a lien upon the real, personal
and mixed property against which it is so assessed; provided,
however, that the collector may seize and take and sell any
property of the owner for the purpose of enforcing payment of
such taxes due and owing. Said taxes shall bear interest from
the first day of January succeeding the levy, and all taxes not
paid and in arrears after the first day of January next suc-
ceeding said levy may be collected as hereinbefore set forth.

172. And be it enacted, That all property located in the
Town of Sharptown and all property owned by residents of
said town or corporations having their principal office therein,
assessable for the purpose of State and county taxes as now or
hereafter shall be provided, shall be taxed for the purpose and
expenses of said town. The Commissioners may, as often as
deemed advisable, cause an assessment to be made of said
property, by one person to be appointed and paid by them, who
shall be a taxpayer and resident of the town, which assessment
the Commissioners may, on good cause shown, increase or
decrease as may be right and proper, but before making any
increase in said assessment they shall notify the owner of said
property at least five days before time set for increasing said

 

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Session Laws, 1912
Volume 370, Page 915   View pdf image
 Jump to  
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