THEODORE R. MCKELDIN, GOVERNOR 1605
following January shall be collected as provided in Section
113. The city may establish discounts for prompt payment
of tax bills.
TAX BILLS
112. Immediately after the levy is made by the board
of aldermen in each year, the city register and collector of
taxes shall give notice of the making of the levy in one or
more newspapers of general circulation in the city. He
shall make out and mail or deliver in person to each tax-
payer or his agent a bill or account of the taxes due from
him. This bill or account shall contain a statement of the
amount of real and personal property with which the tax-
payer is assessed, the rate of taxation, the amount of taxes
due, and the date from which they will bear interest. In
case the owner or his agent cannot be found, the city
register and collector of taxes shall attach the bill or
account to a piece of the real property, or deliver it to the
servant or bailee in custody of the personal property so
assessed. He shall keep a copy of the bill or account with
a memorandum thereon of the date of mailing, delivering,
or posting on the property, as the case may be, of such
bill, and such memorandum shall be prima facie evidence
of such mailing, delivering, or posting.
SALE OF TAX DELINQUENT PROPERTY
113. A list of all property on which the city taxes have
not been paid and are in arrears as provided in Section
111 of this charter shall be turned over to the official of
Frederick County responsible for the sale of tax delinquent
property by the city register and collector of taxes as pro-
vided in state law. All property listed thereon shall be
sold by this county official in the manner prescribed by
state law.
PUBLIC DEBT
114. The City of Frederick shall have the power to
borrow on the faith and credit of the city from time to
time as may be deemed necessary for the general welfare
of the city and its general corporate purposes. The city
may issue and sell bonds for such indebtedness in accord-
ance with the provisions of Section 115 of this charter or
with state law.
PROCEDURE
115. Except as otherwise specified under the provisions
of this charter:
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