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MARVIN MANDEL, Governor 2373
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When land or personal property is in the hands of a
trustee or trustees, or executor, for sale or otherwise,
whether by virtue of a decree of court, under a deed of
trust or under the provisions of a will, and the taxes
thereon are in arrears under the provisions of this Act,
the [said Treasurer] FINANCE OFFICER may enforce the
payment of [such] THE taxes in the same manner as if
[such] THE land and personal property were not in the
hands of a trustee, trustees or executors.
105.
The [Treasurer] FINANCE OFFICER shall issue,
whenever requested, a certified statement over his
signature of all taxes assessed, unpaid, and not barred
by limitations and [said] THE certificate shall be a bar
to the collection or recovery from any purchaser of real
estate after the issue of [said] THE certificate of any
tax or assessment ommitted therefrom and which may be a
lien upon the real estate mentioned therein [,but said].
THE certificate shall not affect the liability therefor
of the person who owned the real estate at the time
[such] THE tax was levied or at any time after [such] THE
levy, and before the issue of [said] THE certificate; and
[said Treasure] THE FINANCE OFFICER shall be responsible
to [said THE county for any loss of taxes that may arise
from error in [said] THE certificate.
[108A.
The County Commissioners shall appoint a Deputy
Treasurer, with such powers and duties, and at such
compensation, as may be determined by the County
Commissioners from time to time. In the absence or
capacity of the Treasurer, the Deputy Treasurer, for
the period of the absence or incapacity shall assume and
discharge all the powers, duties, and functions of the
Treasurer including the authority to countersign checks
of the County Commissioners.]
[109.
The said Treasurer shall be subject to removal from
office at all times by the judges of the Circuit Court
for Talbot County upon conviction for wilful neglect of
duty, misdemeanors, or malfeasance in office, and said
conviction shall be upon presentment by the grand jury of
Talbot County.]
[110.
The County Commissioners shall appoint and furnish
the Treasurer an office in the Court House for the
transaction of his official business, and shall regulate
the hours said office shall be open for that purpose. ]
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111.
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