748

LAWS OF MARYLAND.

Unassessed
property.

so assessed that the assessment was void, it shall be the duty of
the treasurer, for the time being, at once to value the same and
to list such property for each year it has escaped taxation, and
on the first Monday of December of each year, report the
same to the County Commissioners, who shall set a day for
considering the same, and putting said property on the assess-
ment hooks of the county. The County Commissioners shall
cause notice to be served upon the owner of each piece of such
property or his agent, or the person in possession thereof, at
least five days before said day, of the time when said assess-
ment will be made, and that the said owner or his representa-
tive, may then attend and be heard in the premises. Each of
such notices shall be returned to said commissioners, with the ser-
vice made endorsed thereon, and be preserved. No property
which has escaped taxation, shall be liable to assessment and taxa-
tion under th is section, for a period of more than three years prior
to the last Monday in March next following such assessment.
Any property assessed as above shall be immediately liable for
the State and county taxes for each year it has escaped taxa-
tion, at the rate of tax fixed for such year, and the same shall
be a first lien thereon and be collected by the treasurer, for the
time being, in the manner of collecting the current levy, pro-
vided by Taw.

116 G. No piece of real estate offered at tax sale shall be

When prop-
erty is to be
sold.

sold for less than the taxes," interest, penalties and costs of sale,
for which it is liable; and in the absence of a sufficient bid for
the same, it shall be sold to the County Commissioners of
Prince George's county, for the amount thereof. In such case
it shall remain on the assessment book and be taxed as other
property, but not be resold at the succeeding annual sales.
Report of sale and final ratification thereof, shall be made and
had as hereinbefore provided, and if such real estate so sold be
not redeemed within the two years allowed therefor, by the
payment of the purchase money, with interest on the same at
the rate of twelve per centum per annum, and of all subse-
quent taxes, interest and penalties accrued thereon, it shall,
thereupon, be forfeited to, and a fee simple title to the same
be vested in the County Commissioners of Prince George's
county, without the execution of any deed therefor. After

List to be
published.

each period of forfeiture, the treasurer, for the time being,
shall make up a list of all forfeited property. Said list shall
be inserted weekly, for six consecutive weeks before the day of
Bale, in one newspaper published in Prince George's county,
Maryland, to be selected by said treasurer, and shall contain a