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Record of Assessments.
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77. Sales of property subject to ground-
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43. Records — extent of publicity.
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. rent.
78. Payment of purchase price. Report
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44. Tax rolls.
45. Certificates to Comptroller and State
Tax Commission.
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and ratification of sale.
79. Deed to purchaser. Effect.
80. Disposition of surplus of proceeds
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of sale.
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When Taxes are Payable.
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81. Setting sale aside — when to be set
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46. Taxes for a full year.
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aside — effects.
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47-51. Abatement of interest, penalties,
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82. Redemption of property sold.
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etc., by counties, cities and towns;
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83. Fees in connection with tax sales.
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exceptions.
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84. Record of proceedings.
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52. Taxes for a fraction of a year.
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85. Succeeding collector to have powers
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of predecessor.
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Collectors and Collections.
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86. Special agent to execute deed.
87. Bidding in property by County Com-
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53. Appointment of Collectors — oath.
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missioners or Mayor and City
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54-55. Bonds of collectors.
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Council of Baltimore.
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56. Deposits of State taxes — returns to
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88. Re-sale of property so bought in.
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Comptroller — removal of collector.
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89. Title where owners described as heirs
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57. Examination of books of collectors of
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of named person.
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State taxes.
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90. Death of purchaser before receiving
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58. Failure of collectors to give bond.
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deed.
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59. Notice to Governor of selection and
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qualification of collectors.
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60. Appointment of collectors of State
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Resistance to Collectors.
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taxes in case of vacancy.
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91. Penalty for resisting or threatening
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61. Failure of such collectors to give
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collector or any bidder.
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bond.
62. Disposition of county and Baltimore
City taxes collected — separate levy
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92. Summoning posse comitatus.
93. Penalty for assaulting collector, posse
comitatus or bidder.
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for educational purposes.
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63. Comptroller to see to collection of
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State taxes.
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SPECIAL TAXES.
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64. Failure of collectors to pay to proper
authorities taxes collected.
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Franchise Tax on Deposits of Savings
Banks.
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65. The same — suits on collector's bond.
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66. The same — entry of judgment.
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94. Tax on savings bank deposits.
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67. The same — jury trial.
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68. Payment of taxes collected by suit.
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Gross Receipts Tax.
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69. Allowances to collectors for insolven-
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cies and removals.
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95. Who subject to gross receipts tax.
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70. Comptroller may bid in property
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Rates.
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taken on execution.
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96. Reports to State Tax Commission.
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71. Succeeding collectors to have powers
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97. Failure to report. Tax fixed by State
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of predecessor.
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Tax Commission — mandamus.
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98. Collection of tax. Interest. Penalty.
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Tax Sales.
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99. Examination of office, agent or other
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person by State Tax Commission.
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72. Lien of taxes.
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100. Taxes for receipts of year ending
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73. Method of tax sales — either under
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Dec. 31, 1928.
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Sections 74-90, under existing law
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or under Sections 197-206.
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Tax on Official Commissions.
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74. Bills with warning.
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75. Service of bills by mail.
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101. Who subject to.
|
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76. Distraint on real estate — advertise-
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102. Oath not to be administered until
|
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ment and notice of survey — real
|
tax is paid. Duty of clerks.
|
|
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|
estate may be sold notwithstanding
|
103. Secretary of State to furnish list of
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|
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existence of personal property.
|
officers to Comptroller.
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