CALVERT COUNTY. 1495.

1924, ch. 107, sec, 25.

203. If the taxes of any property owner shall not be paid by the first
day of January there shall be added a penalty of one per centum thereof,
and a like penalty of one per centum on the first day of each succeeding
month until such taxes and penalties are paid.

1924, ch. 107, sec. 26.

204. On or before the third Saturday in July of each year, but not
before the 15th day of July, the Treasurer shall, after giving notice in
writing by mail to the property owner at his or her last known address
other than North Beach, and notice for two successive weeks by posting
in at least five conspicuous places in said town of the time, place of the
sale, the name of the delinquent taxpayer, the description of the property
and the amount of the delinquent tax and penalties computed to the day
of sale, offer at public sale, at some place within said town, all real prop-
erty which is then subject to a lien for delinquent taxes due from the
owner thereof as may be necessary to pay the delinquent taxes with ac-
crued penalties and costs, and shall continue the sale from day to day
until all the taxes are paid or until each piece of property has been offered
at least twice, and any taxes then remaining unpaid, with penalties and
costs, shall be extended upon the tax books and shall be collectible by sale
at the tax sale of the ensuing year or years. Said Treasurer, immediately
after such sale, shall make two lists of the property so sold, giving the
name of the delinquent taxpayer, the amount for which sold, and a descrip-
tion of the property, one of which lists shall be filed with the Mayor of
North Beach and the other with the Clerk of the Circuit Court for Cal-
vert County at Prince Frederick, Maryland, which lists shall be accessible
to public inspection.

1924, ch. 107, sec. 27.

205. The person who offers to pay the taxes, penalties and costs due
from any owner of any piece or pieces of property for the smallest por-
tion of the same shall be considered the purchaser. The purchaser shall
forthwith pay to the Treasurer the amount of the taxes, penalties and
costs and the Treasurer shall deliver to such purchaser an assignable cer-
tificate of purchase designating the land and the amount paid therefor.
The holder of any such certificate shall have the authority to pay all taxes,
levied gainst such property after the date of sale.

1924, ch. 107, sec. 28.

206. The real property so sold for taxes may be redeemed by the
owner or any person having an interest therein at any time within two
years from the date of the sale, by paying to the Treasurer the amount
paid by the tax purchaser at the sale, the amount of all subsequent taxes
paid by such purchaser, his heirs, or assigns, and interest at the rate of
fifteen per centum per annum from the date of such payment or payments.