1048 ARTICLE 81.

1929. ch. 226, sec. 69 1/2.

69 1/2. Sales for non-payment of State, county and/or city taxes may
be made either in accordance with the now existing laws in any county
and/or city or in accordance with the Sections 70 to 86, inclusive, of this
Article as the county commissioners of the county or, in the case of the
sale for non-payment of city taxes the legislative department of the city,
where the land lies, may by resolution or ordinance elect; provided that
unless or until such county commissioners or legislative department of
such city shall by resolution or ordinance elect to adopt the procedure set
forth in this Article all tax sales for non-payment of State, county or city
taxes shall be made under the now existing law in any county and/or city.
So far as may be necessary for the purposes of this Section, Sections 58 to
67, inclusive, of Article 81 of the Annotated Code of Public General Laws
of Maryland (1924), entitled "Revenue and Taxes, " sub-title "Sales by
Collectors, " are hereby continued in force without change, said sections to
be renumbered as Sections 189 to 198, inclusive, of this Article under the
sub-title "Alternative Procedure as to Tax Sales, " such continuance in
force to have in no case any greater effect than if the said sections of the
Code of 1924 had not been repealed by this sub-title.
See sec. 189. et seq.

1929. ch. 226, sec. 70.

70. Immediately after the first day of January succeeding the date of
levy of taxes, the Collector of the several counties, and the City Collector
of Baltimore City, shall make out all tax bills which have not been paid
with a warning attached thereto that unless the account be paid within
thirty days said Collector will proceed to collect the same by distress or
execution and said bills with the warning shall by himself or special deputy
authorized be left with the parties or any one of them against whom the
taxes are chargeable at his or their residence if the said parties of¹ any one
of them reside in the County or City of the Collector and if not then set
up the same on the land or premises to be sold or deliver the same to the
person in possession.

1929, ch. 226, sec. 71.

71. In lieu of the service required by Section 70, the Collector may
place the tax bill and warning in the United States mails, postage prepaid,
addressed to the person or one of them chargeable with the taxes at his
ordinary post office address for the receipt of mail, in a sealed envelope
with the return address of the Collector on the outside, provided that if
such person resides in Baltimore City it shall be to the address as it appears
upon the records of the City Collector, and in the absence of his address
on his records, then as it shall appear by the last published Baltimore City
Directory or telephone directory, or if not contained in such directory then
to the address of the property for delivery to the occupant thereof, such
mailing by the County or City Collector shall be prima facie to be served

¹ Evidently a typographical error.