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4491
CAMBRIDGE
Cambridge that the Charter of said municipal corporation
be, and the same is hereby amended by repealing and
reenacting, with amendments, Subsections (g) entitled
"Tax sales" and (h) entitled "Corporate personal property
tax discount interest", and repealing Subsections (h)
entitled "Redemption of tax property" and (i) entitled
"Ratification of tax sale", of Section 70 entitled
"Taxes" to read as follows:
70. Taxes.
(g) Tax sales. [On the first Wednesday in April
following any levy, the clerk, treasurer and collector
may/shall proceed to levy an execution on the property,
and the claim for taxes shall, upon the said first
Wednesday in April, become an execution. He may seize
the real and leasehold property charged on the assessment
book to the delinquent, and any personal goods and
chattels belonging to the same, and such seizure shall
become a lien on the personal property seized from the
time of the seizure. He may proceed to sell either the
real, leasehold, or personal property, or so much as may
be necessary for his purpose, at public sale, to the
highest bidder, on giving twenty days' previous notice,
in the case of real and leasehold property, of the time,
place and terms of sale, by advertisement inserted in
some newspaper published in the city, and in the case of
personal property, by giving ten days' previous notice
thereof by handbills posted in four conspicuous places
therein. At the day appointed for the sale, the clerk,
treasurer and collector shall attend, and offer and sell
so much of the property seized as may be necessary to pay
taxes, interest and expenses. In the case of personal
property, the sale shall at once vest the title thereto
in the purchaser. In the case of real or leasehold
estate, upon the ratification of the sale as herein
provided, it shall vest the title in fee in the purchaser
absolutely. In the case of real estate, the purchaser
shall pay an amount of the purchase money sufficient to
pay taxes, interest, costs and expenses and no more, and
shall execute to the clerk, treasurer and collector a
bond or obligation, with approved securities, to pay the
balance of such purchase money on the ratification of the
sale.] DELINQUENT TAXPAYERS MAY BE PROCEEDED AGAINST BY
TAX SALES HELD IN ACCORDANCE WITH THE PROVISIONS OF
ARTICLE 81 OF THE ANNOTATED CODE OF MARYLAND.
[(h) Redemption of tax property. At any time
before the ratification of the sale of real or leasehold
property, the person charged with the taxes under which
sale was made, or any person in his behalf, may pay to
the purchaser, his heirs or assigns, the amount paid to
the clerk, treasurer and collector for taxes, interest,
costs and expenses as aforesaid, with interest thereon
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