720 INDEX.

Taxes— Cont'd:

Tax Sales:

Art.

Sec.

Deed to purchaser where collector dies or refuses to

act..................................................

81

198

Deed — when special agent to execute ...............

81

82

Disposition of surplus proceeds.....................

81

76

Distraint; notices; survey, etc.......................

81

72

Fees in connection with.............................

81

79

Fees of collector ..................................

81

193

Levy and notice of sale; sale........................

81

190

Liens..............................................

81

69

Limitations in Montgomery County...................

57

17

Method of ........................................

81

69 1/2

Notice of taxes due ................................

81

189

Notice by advertisement and posting.................

81

190

Owners described as heirs of named person...........

81

195

Payment of purchase price; report and ratification...

81

74

Powers of successor of collector.....................

81

81

Proceedings — record of ............................

81

80

Proceeds; disposition of surplus ....................

81

76

Proceeds — distribution of ..........................

81

192

Property subject to ground rent.....................

81

73

Protest of owner alleging taxes not due — proceedings.

81

194

Purchase price — payment ..........................

81

74

Purchaser — death before receiving deed..............

81

86

Ratification of sale ................................

81

74, 192

Real property, distraint on; advertisement...........

81

72

Real property may be sold for taxes .................

81

191

Record of proceedings ..............................

81

80

Redemption of property, right of ....................

81

78, 196

Report of sale; refund of purchase price if sale set

aside.............................................

81

74, 192

Re-sale of property bid in by counties and Baltimore

City..............................................

81

84

Re-sale when first sale is set aside ..................

81

192

Right of redemption ................................

81

78,196

Sale where owners are described as heirs of named

owner......... ....................................

81

195

Service on delinquent ..............................

81

189

Setting aside ......................................

81

77, 192

Special agent to execute deed, when.................

81

82

Statement of arrearages ............................

81

189

Succeeding collectors to have power of predecessors.

81

81

Surplus proceeds ..................................

81

76

Survey................................................

81

72

Suspension of .....................................

81

194

Taxes lien, on what ...............................

81

69

Title where owners are described as heirs of named

person....... ......................................

81

85,195

Taxable basis — Report to State Comptroller and State Tax

Commission...........................................

81

47

Taxable year ..........................................

81

28

"Taxpayer" defined ..................... ..............

81

2

Telegraph companies — Gross receipts tax................

81

91

Telephone companies — Gross receipts tax.................

81

91

Time for assessment and collection......................

81

143

Title Insurance Companies — Gross receipts tax...........

81

91,94

Title insurance companies — what not included in "gross

receipts" .............................. ............

81

94

Tools:

(See Exemptions, hereunder.)

Towns:

Power to classify property for tax purposes..........

81

9

Tax rate may change tax limits under certain condi-

tions....... .......................................

81

27