BALTIMORE COUNTY                               2007

If the taxes levied for the years 1936 and 1937 shall not be paid on or
before the first Monday in September, in the year succeeding that for
which they were respectively levied, the treasurer shall, within six months
from the respective first Mondays in September, proceed to enforce pay-
ment of the same by a levy upon real or personal property of the party
neglecting to pay; in all other years if the taxes levied shall not be paid on
or before the first Monday of April in the year succeeding that on which
they were levied, the treasurer is authorized to levy upon real or personal
property to proceed to enforce payment of the same by a levy upon real or
personal property of the party neglecting to pay; if the taxes be due and
owing upon real property, or upon real and personal property, the treasurer
is authorized to levy upon seal or personal property to enforce payment
of the same, but no levy upon real estate shall be deemed valid unless
made upon the premises and appraised upon view; and no levy upon per-
sonal property shall be deemed valid unless some portion of it be taken
into possession; and whenever real estate is susceptible of division so that
a part thereof will sell for enough to pay the taxes due and all costs, the
treasurer may, in his discretion, employ a survey or to divide the same
and tax as a part of the cost in such proceedings such compensation for his
services as he may consider just, not exceeding the sum of five dollars.
Whenever any levy may be made notice thereof, together with a copy of a
bill for taxes due, interest and all cost, including that of the levy, shall be
delivered to the owner if he be in possession of the property, or be con-
spicuously posted on the premises, together with a notice that if the bill
for taxes, interest and costs be not paid within thirty days, the prop-
erty levied upon will be sold at public sale, and the treasurer is authorized
to expose any property so levied upon at public sale at the expiration of
thirty days, after having first given twenty days' notice of the time and
place of sale by advertisement in one newspaper published at Towson, and
by printed handbills publicly posted on the court house door, and at least
ten places in the district where the property is located, one of such notices
to be placed upon the premises. Personal property may be sold upon ten
days' notice by handbills so posted in the district and at the court house
door. Any advertised notice of sale under the provisions of this section
shall be deemed sufficient if it contains the hour and place, the year or
years for which taxes are due, to whom assessed, the district where
located, the naming of improvements thereon, if any, and in addition
thereto, a further description as outlined in any one of the three following
subsections, to wit:

(a)    The quantity of land, if there be record evidence thereof, and a
reference to the book or folio where the deed for said property may be
found, and the date of the deed; or

(b)    A description