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Session Laws, 1943
Volume 584, Page 1347   View pdf image (33K)
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HERBERT B. O'CONOR, GOVERNOR. 1347

89E. BIGHTS OF OWNERS OF PROPERTY AND OF PURCHASERS
DURING REDEMPTION PERIOD. APPOINTMENT OF RECEIVER OF
PROPERTY. The owner of any property sold under the provi-
sions of this sub-title shall have the right, during the period
of redemption, to continue in possession of the same, and to
exercise all rights of ownership over the same until the right
of redemption has been finally foreclosed under the provisions
of this sub-title, provided that any holder of any certificate of
sale may apply to a court of equity in the County in which
the property is located for the appointment of a receiver of the
property covered by the said certificate, in accordance with the
usual provisions of the laws and of rules and practice of the
Courts of equity relating to receivers. If any certificate of
sale is held by the County Commissioners or any other taxing
agency, it may make application by petition, to an equity court
in said county for the appointment of a receiver of the prop-
erty covered by such certificate of sale. The party defendant,
in any such action brought by the County Commissioners or
any other taxing agency for the appointment of a receiver
shall be the owner of the property whose name last appears
as such on the Collector's tax roll.

89F. ASSESSMENT OF PROPERTY DURING REDEMPTION PERIOD
—SUBSEQUENT TAXES MUST BE PAID BEFORE DEED is DELIVERED.
Until a final decree is passed under the provisions of this sub-
title foreclosing all rights of redemption in any property sold
by the Collector and until a deed to said property is executed
and delivered to the holder of the Certificate of sale, such
property shall continue to be assessed as though no sale had
been made, whether the County Commissioners or some other
person holds the certificate of sale. All taxes accruing subse-
quent to the date of sale, together with interest and penalties
thereon, shall be additional liens against the property. The Col-
lector shall not deliver a deed to the holder of a certificate of
sale under the provisions of this sub-title unless and until
all such subsequent taxes, together with interest and penalties
thereon, are paid in full.

89G-. CONSTRUCTION OF SECTIONS. The provisions of the fol-
lowing sections of this sub-title shall be liberally construed as
remedial legislation to encourage the foreclosure of rights of
redemption by suits in the equity courts and for the decreeing
of marketable titles to property sold by the Collector.

89H. EFFECT ON PRIOR SALES. Whenever, prior to the tak-
ing effect of this Act, any property was sold for the non-
payment of any taxes and said sale has not been ratified and
confirmed, any purchaser at any such prior tax sale is hereby

 

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Session Laws, 1943
Volume 584, Page 1347   View pdf image (33K)
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