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Session Laws, 1927
Volume 569, Page 202   View pdf image (33K)
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202 LAWS OF MARYLAND. [CH. 135

beginning with the first on said list, and so on in order, upon
which taxes, interest, costs and fees shall not have been paid,
and shall continue such sales on each secular day, legal holidays
excepted, from ten o'clock A. M. until three o'clock P. M. until
every parcel shall have been offered. Should the town clerk
and treasurer, by reason of illness or other disability, be unable
to attend and conduct such sale or sales, the deputy shall con-
duct such sale or sales, and in such case the deputy shall make
the affidavit to the report of sales as now provided by law. The
real estate of a delinquent taxpayer may be sold to pay corpora-
tion taxes, whether there be personal property or not. When-
ever it shall be unnecessary for the town clerk and treasurer
to sell the entire real property with which a delinquent tax-
payer 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 sufficient in the adver-
tisement of the list of delinquent taxpayers to designate the
quantity of land to be sold from the property described as per
plat and description to be exhibited at the time of sale, and in
case of sale the town clerk and treasurer shall file said plat and
description with his report of sale; provided, however, that if
said town clerk and treasurer shall deem it impracticable to
divide the property assessed, he shall set aside the whole.

The said town clerk and treasurer shall, within thirty days
after the close of such sale, make a full report thereof to the
Circuit Court for Frederick County, setting forth Ms proceed-
ings in the premises in detail, and snowing to whom and at what
price such several parcels were respectively sold, and the amount
of taxes and interest accrued, the pro rata of costs and adver-
tising 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 pro-
visions of the law in relation 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
confined; 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 pur-
chase money, have a good title to the property sold, subject
only to owner's right to redeem, as hereinafter provided; but,
if in the judgment of the Court, good cause be shown against

 

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Session Laws, 1927
Volume 569, Page 202   View pdf image (33K)
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