HERBERT R. O'CONOR, GOVERNOR. 1345

and assigns, of the truth of the statements therein, of the title
of the purchaser to the property therein described, and of the
regularity and validity of all proceedings had in reference to
the taxes for the non-payment of which the property was sold
and the sale thereof.

88. PURCHASE BY COUNTY COMMISSIONERS OR OTHER TAXING
AGENCIES. The County Commissioners or other taxing agen-
cies are hereby fully empowered to buy in and hold any prop-
erty in their respective counties offered for sale for non-pay-
ment of any taxes for which there shall be no private purchaser.
The said County Commissioners and other taxing agencies
shall have the same rights and remedies Avith regard to such
property as other purchasers, including the right to foreclose
the right of redemption. A certificate of sale in the form
herein provided for shall be issued by the Collector in the
name of the County Commissioners or other taxing agency.

89. PROPERTY PURCHASED BY COUNTY COMMISSIONERS OR
OTHER TAXING AGENCY. RIGHT TO RESELL. Whenever the
County Commissioners or other taxing agency has purchased
any property at a tax sale, it shall have full power to sell and
assign the certificate of sale relating to the same and after
foreclosure to resell any such property.

89A. PAYMENT OF TAX CLAIMS OF OTHER TAXING AGENCIES
OR OF THE STATE OF MARYLAND. Whenever any property on
which there are unpaid taxes due to any other taxing agency
or to the State of Maryland shall be purchased by the County
Commissioners at any sale held by the Collector under the
provisions of this sub-title, the County Commissioners shall not
be obliged to make nor shall the Collector or such other taxing
agency or the State of Maryland be entitled to demand imme-
diate payment of the taxes due such other taxing agency or
the State of Maryland. Upon the resale of said property by
the County Commissioners, unless the same is redeemed by the
owner in accordance with the provisions of Section 89B, or
upon the sale by the County Commissioners of a certificate of
sale under the provisions of Section 89, the County Commis-
sioners shall pay to such other taxing agency and to the State
of Maryland such proportion of the proceeds of sale as the
taxes due such other taxing agency or the State of Maryland
bear to the total amount of taxes due the State of Maryland,
the County, and all other taxing agencies, after deducting the
costs of sale and all other expenses connected therewith.

89B. RIGHT OF REDEMPTION. CERTIFICATE OF REDEMPTION.
The owner or other person having an estate or interest in the
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