3892 ARTICLE 17.

1908, ch. 79, sec. 19. 1912 Coder sec. 310.

519. The treasurer shall, within ten days after receipt of such list and
warrant, render to such person named therein an account or tax bill,
showing the amount due by him, if he be a resident of the town, and if
he be a non-resident, and in consequence thereof cannot be conveniently
served with said account or tax bill, a copy of the same shall be left upon
the premises taxed, and shall, unless the same be paid by the first day of
January succeeding the date of the levy, collect the same with all costs,
by distress and sale of the real and personal property of the delinquent
at public auction, after giving at least ten days' public notice of such sale
in some newspaper published in said town. The non-presentation of such
tax bill shall not affect the validity of any proceedings to enforce the col-
lection of taxes.

1908, ch. 79, sec. 20. 1912 Code, sec. 311.

520. The Mayor and Common Council shall deliver to the purchaser
at any tax sale, as heretofore provided for the collection of taxes, a deed
of the real property so sold, and shall be presumptive evidence that all
requirements of the law have been complied with in making such sale and
deed, but the delinquent taxpayer shall have the right to redeem at any
time within two years, by paying the unpaid taxes and costs and the legal
interest, and ten per cent, thereon.

1927, ch. 173, sec. 2.

521. All taxes levied by the Mayor and Common Council of Hyatts-
ville on real estate and franchises to use the streets shall be due on the
first day of July next succeeding their levy and shall bear interest from
that date. On such as remain unpaid after the first day of November fol-
lowing, there shall accrue, in addition to said interest, a penalty of one-
half of one per cent, for each whole month that may elapse thereafter,
until paid, or a sale for default shall have been finally ratified by the
Court. All special assessments made by the said Mayor and Common
Council shall bear the same rate of interest, as is now prescribed by law,
upon all unpaid installments for a period of two years from the respec-
tive dates of such assessments, and thereafter, in addition to such interest,
there shall accrue a penalty of one-half of one per cent, for each whole
month that may elapse, until paid or a sale for default shall have been
finally ratified by the Court.

1927, ch. 173, sec. 3.

522. The Treasurer of the Mayor and Common Council of Hyatts-
ville shall be the collector of all taxes levied, and special assessments made
by it, and shall have full power to enforce payment thereof by the sale of
the property liable therefor, and to convey a good title to any such prop-
erty sold by him. Taxes and special assessments levied upon real estate
shall be a lien thereon from the date the same are levied or made.