HERBERT R. O'CONOR, GOVERNOR. 1339

"Person" means any individual, firm, corporation, com-
pany, partnership, trust, estate or fiduciary. When used, the
singular shall include the plural and the plural the singular.

"County" means any of the 23 Counties of the State of Mary-
land, and, unless otherwise noted, the City of Baltimore.

"County Commissioners" means the board of commissioners
charged with the administration of the County government
in the County in which they are elected, and unless otherwise
expressly stated, the Mayor and City Council of Baltimore.

73. SALE BY COLLECTORS. The Collector shall proceed to sell
and shall sell under the provisions of this sub-title, at the time
prescribed by local law but in no case, except in the City of
Baltimore, later than two years from the date taxes become in
arrears, all property in the county in which he is elected or
appointed upon which taxes are in arrears. The duty of the
Collector to sell is hereby declared to be mandatory, but failure
of the Collector to sell within said two-year period shall not
affect the validity or collectibility of any taxes, or the validity
of any sale thereafter made.

74. NOTICE TO OTHER TAXING AGENCIES. At least sixty
days before the mailing of the notices required by Section 76
of this sub-title, the Collector shall notify all other taxing
agencies in the County in which he is elected or appointed,
except the State of Maryland, of his intention to hold a tax sale
of property upon which taxes are in arrears and stating the
time and place of sale. Each of said taxing agencies shall, not
later than thirty days after the receipt of said notice from the
Collector, certify to the Collector a statement of all taxes then.
due to it. Said statement shall be in such form and shall
contain such information as the Collector may require. In
addition to the taxes due to the State of Maryland and the
County, the Collector shall include in the notice required by
Section 76 and in the advertisement required by Section 77,
all of the taxes of all other taxing agencies, statements of
which have been certified to the Collector by said other taxing
agencies within the time required by this Section.

The Collector in carrying out the provisions of this sub-
title shall be entitled conclusively to presume that the taxes
certified to him by said taxing agencies, constitute all of the
taxes due said taxing agencies and the Collector shall be
under no obligation with respect to any taxes not so certified
nor shall any taxes not so certified constitute a lien upon any
property sold by the Collector under this sub-title.

75. PROPERTIES WHICH MAY BE WITHHELD FROM SALE. In
the discretion of the Collector any property may be withheld