Ch. 492 LAWS OF MARYLAND

MONEYS; SURPLUS. IN THE FINAL RATIFICATION OF SAID SALES, THE
COURT SHALL INCLUDE THEREIN AN ORDER REFERRING ALL
PROCEEDINGS IN THE CASE TO THE REGULAR AUDITOR OF THE COURT
FOR A STATEMENT OF ACCOUNTS AND DISTRIBUTION OF THE MONEYS
TO THE PARTIES DULY ENTITLED TO THE SAME. THE AUDITOR, AFTER
DEDUCTING THE TAXES, EXPENSES AND COSTS AND BEFORE HE SHALL
MAKE SAID DISTRIBUTION, SHALL ASCERTAIN FROM THE COURT
RECORDS AND THE CLAIMS FILED IN SAID PROCEEDINGS IF THERE ARE
ANY CREDITORS OF SAID DELINQUENT TAXPAYERS AND DISTRIBUTE
ANY SURPLUS TO SAID CREDITORS ACCORDING TO THE PRIORITY OF
THEIR CLAIMS, AND THE BALANCE, IF ANY, SHALL BE DISTRIBUTED TO
THE PERSON IN WHOSE NAME THE ASSESSMENT APPEARED, OR TO HIS
HEIRS, AND SAID AUDITORS' REPORT SHALL BE RATIFIED AS ARE
OTHER AUDITOR'S REPORTS IN A COURT OF EQUITY. UPON THE FINAL
RATIFICATION OF SAID AUDITOR'S REPORT, SAID TREASURER SHALL
IMMEDIATELY PAY OVER THE AMOUNTS TO THE PERSONS TO WHOM
AUDITED, AND IN THE EVENT THAT NO HEIRS TO WHOM ANY SURPLUS
MAY BE DISTRIBUTED CAN BE FOUND OR IN THE EVENT THAT THE
PERSON, PERSONS OR CORPORATIONS TO WHOM SAID BALANCES ARE
AUDITED CANNOT BE FOUND AFTER REASONABLE DILIGENT SEARCH,
THE AMOUNT SHALL BE PAID TO THE COUNTY COMMISSIONERS OF
CHARLES COUNTY FOR THE GENERAL FUNDS OF THE COUNTY.

D. PAYMENT OF AUDITED BALANCE; DISPOSITION OF UNCLAIMED
BALANCES. THE COUNTY COMMISSIONERS OF CHARLES COUNTY ARE
HEREBY AUTHORIZED, AFTER THE RECEIPT OF SUCH FUNDS, TO PAY
OVER TO THE PERSON, PERSONS OR CORPORATION TO WHOM SUCH
BALANCE MAY BE AUDITED SAID BALANCE SO AUDITED, BUT IF NO
PERSON, PERSONS OR CORPORATION SHALL, WITHIN THE PERIOD OF
FIVE (5) YEARS FROM THE DATE OF THE FINAL RATIFICATION OF SUCH
AUDITOR'S REPORT, ESTABLISH ITS CLAIM BY GOOD AND SUFFICIENT
LEGAL PROOF, SAID BALANCES SHALL BE DECLARED AND CONSIDERED
AS FORFEITED ABSOLUTELY TO THE COUNTY.

E. DISPOSITION OF UNCLAIMED SURPLUS FUNDS FROM PRIOR
TAX SALES. THE TREASURER OF CHARLES COUNTY IS AUTHORIZED AND
EMPOWERED, UPON THE PASSAGE OF THIS CHAPTER, TO TURN OVER TO
THE COUNTY COMMISSIONERS OF CHARLES COUNTY ALL SURPLUS
FUNDS IN HIS POSSESSION WHICH HAVE ACCUMULATED OVER A PERIOD
OF YEARS, REPRESENTING THE SURPLUS FROM PREVIOUS TAX SALES
UNCLAIMED BY THE PARTIES ENTITLED THERETO. THE COUNTY
COMMISSIONERS SHALL APPLY SUCH FUNDS SO RECEIVED TO THE
GENERAL FUNDS OF THE COUNTY; SUBJECT, HOWEVER, TO THE CLAIMS
OF ANY PERSON, PERSONS OR CORPORATION TO SAID BALANCE WITHIN
THE PERIOD HEREINBEFORE SET FORTH.

F. DUTIES OF OFFICERS AND CLERKS CONTINUED. IT SHALL BE
THE DUTY OF THE CLERK OF THE COUNTY COMMISSIONERS, THE CLERK

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