BLAIR LEE III, Acting Governor                            102 5

72A.

(b)    In Calvert County the county tax collector shall
utilize the provisions and procedures of this subtitle upon
notification by the municipal tax collector of unpaid
municipal taxes or [charges;] CHARGES, and proceed to
advertise and sell any real property located within any
municipal corporation in Calvert County upon which taxes are
delinquent. The municipal corporation, within which the
property being sold is located, shall buy in and hold, and
pay the costs of the sale for any property offered for sale
for nonpayment of municipal taxes only for which there is no
other purchaser. If the municipal corporation purchases the
property at the tax sale, the municipal corporation shall
pay to Calvert County any taxes owed to the county and any
costs incurred by the county in the sale of that property.
If Calvert County purchases any property located within a
municipal corporation in that county which is being sold for
delinquent taxes the county shall pay to the municipal
corporation any taxes owed to the municipal corporation for
that property.

83.

(c)    The certificate of sale shall be IN substantially
the following form:

"I, ...., Collector of Taxes for the State of Maryland
and the ..... of ....., hereby certify that on ...-, 19.., I
sold to ...., at public auction for the sum of .... Dollars
and .... Cents, of which .... Dollars has been paid the
property in .... described as .... and assessed to .....
The property described herein is subject to redemption.
Upon redemption the holder of this certificate will be
refunded the sums paid on account of the purchase, price
together with interest thereon at the rate of 6 percent per
annum from the date of payment to the date of redemption
(except as stated in § 83 (b) of Article 81 of the Annotated
Code of Maryland) , together with all other amounts specified
by Chapter 761 of the Acts of 1943, and acts amendatory
thereof. The balance due on account of the purchase price
and all taxes, together with interest and penalties thereon,
accruing subsequent to the date of sale, must be paid to the
Collector before a deed can be delivered to the purchaser.
After ...., 19.., a proceeding can be brought to foreclose
all rights of redemption in the property. This certificate
will be void unless such a proceeding is brought within two
years from the date of this certificate.

Witness my hand and seal, this .... day of ...., 19...

.... Collector."
(To be followed by acknowledgment)

232C.