1726                                        LAWS OF MARYLAND                                 Ch. 528

Which Taxes are Delinquent

FOR the purpose of requiring that the County Treasurer

publish a notice of tax sale of property on which town

taxes in Kent County are in arrears, under the same

conditions which apply to delinquent county taxes.

BY repealing and reenacting, with amendments,

The Public Local Laws of Kent County
Section 210

Article 15 - Public Local Laws of Maryland
(1968 Edition and 1975 Supplement, as amended)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Code of Public Local Laws
of Maryland be repealed, amended, or enacted to read as
follows:

Article 15 - Kent County

210.

On the first day of October in each year county taxes
shall be deemed to be in arrears and interest shall be
charged and collected on all taxes not then paid, at the
rate of one-half of [one per cent] 1 PERCENT for each month
or fraction thereof. On or before the twenty-fifth day of
April in each year the County Treasurer shall mail or
deliver to each delinquent taxpayer an account of his
assessment and the taxes and interest due thereon with
notice that interest is due thereon with a notice and
warning to said delinquent thereto attached, that unless
payment be made in full within thirty days from the mailing
or delivery of said notice that same may be collected by due
process of law; and between the first day of July and the
thirty-first day of July of each year the County Treasurer
shall cause to be published a notice of tax sale as provided
in Article 81 of the Annotated Code, subtitle "Tax Sales",
INCLUDING A NOTICE OF TAX SALE OF ALL PROPERTY ON WHICH TOWN
TAXES IN KENT COUNTY HAVE NOT BEEN PAID AND WHICH ARE IN
ARREARS AS PROVIDED IN THE CHARTER OF THE TOWN; and if on
the first day of September next the said taxes, interest and
costs are unpaid he shall immediately thereafter make up a
list of all delinquents assessed with real estate, giving
the names of the persons assessed, with a brief description
of the property, the district of its location and such other
description as the County Treasurer in his discretion may
deem necessary to render the same possible of
identification, together with the amount of the taxes due
and in arrears thereon, including all taxes on personalty due
by the owner of said real estate, with interest, cost and
expenses accrued and to accrue, and thereafter the Treasurer
shall proceed to sell the property as provided in said
subtitle "Tax Sales."