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Session Laws, 1914
Volume 533, Page 1623   View pdf image (33K)
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PHILLIPS LEE GOLDSBOROUGH, GOVERNOR. 1623

necessary for the registrar to sell the entire real property with
which a delinquent taxpayer is assessed, he shall estimate the
quantity thereof, which, in his judgment, will be sufficient to pay
the taxes in arrears, interest, costs and expenses above set forth,
and shall require a competent surveyor to lay off and make a
plat and description of the same, and the part so laid off shall
be sold by the plat and description so made, and it shall be suffi-
cient in the advertisement of the list of delinquent taxpayers to
designate the quantity of land to be sold from the property de-
scribed as per plat and description to be exhibited at the time of
sale, and in case of sale the registrar shall file said plat and de-
scription with his report of sale; provided, however, that if said
registrar shall deem it impracticable to divide the property
assessed, he shall sell the whole.

79. The said registrar shall, within thirty days after the close
of such sale, make a full report thereof to the Circuit Court for
Howard County, setting forth his proceedings in the premises in
detail, and showing to whom and at what price such several par-
cels were respectively sold, the amount of taxes and interest
accrued, the pro rata of costs of advertising such sale and all
other expenses, and the surplus fund in each instance; with such
report he shall file a copy of the printed list and notice of sale.
The said Court shall examine the said proceedings; and, if the
same appear to be regular and the provisions of the law in rela-
tion thereto have been complied with, shall order notice to be
given by advertisement warning all persons interested in the
property sold to be and appear in said Court by a certain day
to be named in said order, to show cause, if any they have, why
said sale should not be ratified and confirmed; and after hearing
the objections, if any, the Court, in its discretion, shall in one
order ratify and confirm all sales so made, and then entitled to
be ratified and confirmed, and the purchaser or purchasers
thereof, shall, on payment of the purchase money, have a good
title to the property sold; but, if in the judgment of the Court,
good cause be shown against the ratification of the sale of any
parcel of land or other property so sold, the said sale shall be
set aside as to such parcel or property; in which case the said
registrar shall within thirty days proceed to a new sale of said
property and bring the proceeds into Court, out of which shall
be paid the purchase money paid to the registrar on said re-
jected sale, and all taxes, assessed on said property since said
sale, and all costs and expenses properly incurred in said Court,
with interest on all such sums from the time of payment; but

 

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Session Laws, 1914
Volume 533, Page 1623   View pdf image (33K)
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