ALLEGANY COUNTY. 43
1902, ch. 413, sec. 43B. 1910, ch. 115, sec. 43B (p. 500). 1912, ch. 183, sec. 43B.
1927, ch. 433, sec. 43B.
121. It shall be the duty of said collectors to enforce the payment of
all taxes remaining unpaid on the first day of January in the year fol-
lowing the levy thereof, at any time after said first day of January suc-
ceeding the levy; and they shall proceed to seize, levy upon and sell the
property of such delinquent or so much thereof as may be necessary to
pay all said taxes, both State and county, with interest and costs thereon,
according to the provisions of the Code of Public General Laws of Mary-
land relating to sales of property for taxes by tax collectors except that
the provisions for notice and service as provided by Section 58* of Article
81 of the Annotated Code of Maryland shall not be complied with and
in lieu of the provisions of said section the procedure as set forth in the
next succeeding section, to wit, Section 122 shall be complied with.
1927, ch. 433, sec. 43BB.
122. To enforce payment of all State and county taxes, the tax col-
lectors of the several collection districts of Allegany County, Maryland,
immediately after the first day of January, succeeding each levy, shall
make out bills of all State and county taxes which have not been paid,
in duplicate form, and each tax bill so made out shall have a statement
showing the aggregate amount of property of every description with which
the person is assessed, with the amount of taxes due thereon with a notice
annexed thereto, that unless the taxes, with interest and accrued cost so
due thereon are paid within sixty days thereafter, he will proceed to col-
lect the same by way of distress or execution to be levied on said real or
personal property, provided in cases where said assessment is against per-
sonal property only the collector in his discretion may limit said notice to
five days.
After the collectors of the several collection districts of Allegany Coun-
ty have made duplicate bills as provided for in the aforegoing sections, the
same shall be placed in the hands of the several constables of the districts
wherein the property assessed is located, or the owners reside. Said con-
stables shall within ten days after receipt of the same leave a copy of each
bill with the party by whom the taxes are to be paid, or with one of them,
if more than one, or at his or their usual place of abode, or at the usual
place of abode of one of them, if said parties or any of them reside in
said collection district for which the taxes are delinquent, or if none of
the said parties live in the said collection district, set up the same on the
land or premises where the land or real estate is to be distrained or sold,
or deliver to any person in possession thereof; and the constables receiv-
ing such tax bills shall endorse upon one copy thereof, the time and man-
ner of service made, and shall return the same to the collector within five
days after making such service; the said three tax collectors or their
deputies are also authorized to serve such tax bills and notices in con-
*As it existed in the 1924 edition of the Code.
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