4557
DEER PARK

56.   Notice of tax levy,

Immediately after the levy is made by the council in
each year, the clerk—treasurer shall give notice of the
making of the levy by posting a notice thereof in some
public place or places in the town. He shall make out
and mail or deliver in person to each taxpayer or his
agent at his last known address 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 taxpayer is assessed, the rate of
taxation, the amount of taxes due, and date on which the
taxes will bear interest. Failure to give or receive any
notice required by this section shall not relieve any
taxpayer of the responsibility to pay on the dates
established by this charter all taxes levied on his
property.

57.  When taxes are overdue.

The taxes provided for in section 55 of this charter
are due and payable on the first day of July in the year
for which they are levied and are overdue and in arrears
on the first day of the following October. They shall
bear interest while in arrears at the rate of one half of
one percentum (0.5%) for each month or fraction of a
month until paid. All taxes not paid and in arrears
after the first day of the following January shall be
collected as provided in section 58.

58.   Sale of tax—delinquent property.

A list of all property on which the town taxes have
not been paid and which are in arrears as provided by
section 57 of this charter shall be turned over by the
clerk—treasurer to the official of the county responsible
for the sale of tax—delinquent property as provided in
State law. All property listed thereon, if necessary,
shall be sold for taxes by this county official, in the
manner prescribed by State law.

59.  Fees.

All fees received by an officer or employee of the
town government in his official capacity shall belong to
the town government and be accounted for to the town.

60.  Audit.

The financial books and accounts of the town shall
be audited annually as required by section 40 of Article
19 of the Annotated Code of Maryland.

61.  Tax anticipation borrowing.