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The Annotated Code of the Public General Laws of Maryland, 1939
Volume 379, Page 3061   View pdf image (33K)
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REVENUE AND TAXES 3061

Records, and when a survey is necessary the City Collector shall direct
the City Surveyor to make a proper survey, furnish a description and plat
to the Collector for a charge not exceeding three dollars, the same to be taxed
as part of the costs. The power under this section to sell real estate of a
delinquent taxpayer for non-payment of taxes, State, county or city, shall
exist notwithstanding the existence of personal property of the delinquent.
The requirement of newspaper advertising in this section shall be the mini-
mum requirement, and wherever local laws in the counties require addi-
tional and/or different newspaper advertising, such provisions shall also
be complied with.

1929, ch. 226, sec. 73.

77. When any parcel or parcels of ground, improved or unimproved,
shall be chargeable with payment of taxes and such parcel or parcels of
ground be subject to a ground rent or lease for a term of years, renewable
forever, it shall be the duty of the Collector, if his books disclose the fact of
such ground rent or lease or if he be actually notified thereof prior to the
sale, to sell the leasehold interest only with the improvements erected
thereon, if any; provided that in case the leasehold interest and improve-
ments shall not sell for the amount necessary to pay the taxes due on said
parcel or parcels of ground, together with all costs, charges and interest,
then the Collector shall sell the whole fee simple of such parcel or parcels
of ground.

1929, ch. 226, sec. 74.

78. The Collector shall require the purchaser of any real estate sold
to pay on the day of sale, or the day following, the full amount of the
purchase price which shall be retained by the Collector until the final
ratification of the sale; and within thirty days from the day of sale the
Collector shall report the same with the amount thereof and all proceed-
ings relating thereto, including a statement of taxes, charges and all costs
incident to the sale, to the Circuit Court of the county sitting in equity,
the Circuit Court or the Circuit Court 'No. 2 of Baltimore City, as the
case may be. The Court shall examine the proceedings and if the same
appear to be regular and the provisions of law relating thereto have been
complied with, shall enter an order nisi, similar to and published in the
same manner as in case of judicial sales by trustees, warning all persons
interested in the property sold to appear on or before the day designated
in such order to show cause why the same should not be finally ratified
and confirmed on a day to be designated in said order which shall not be
less than thirty nor more than sixty days from the date of the order. The
purchaser at any such sale shall be deemed to be a party in interest in the
same manner as a purchaser at an ordinary judicial sale. Such order nisi
shall be published in such manner as the court shall direct but not less
than once a week for four different weeks. At the time of entering said
order there shall issue out of the court a subpoena directed to the person
against whom the tax or assessment is last charged as shown on the books
and report of the Collector commanding such person within the time
limited in the order nisi to show cause by such time why the sale should
not be finally ratified and confirmed. Said subpoena if practicable shall
be served by the sheriff upon such person, and also upon any person who
may be found in actual possession of the property, and if no person be in


 

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The Annotated Code of the Public General Laws of Maryland, 1939
Volume 379, Page 3061   View pdf image (33K)
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