HARRY HUGHES, Governor

1511

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be repealed, amended, or enacted to read as follows:

Article 81 - Revenue and Taxes

81.

(a) The payment of the purchase price shall be on such
terms as are prescribed by the collect or[; provided,
however, that except]. EXCEPT as provided in § [89] go, the
collector shall require the purchaser to pay, not later than
the day after the day of the sale, the full amount of taxes
due on the property sold, whether the same are in arrears or
not, together with interest and penalties thereon and
expenses incurred in making the sale, and the residue of the
purchase price shall remain on credit. After the final
decree has been passed foreclosing the right of redemption
in any property, the collector shall not execute or deliver
a deed to any purchaser OTHER THAN COUNTY COMMISSIONERS
until the balance of the purchase price has been paid in
full, together with all taxes and interest and penalties
thereon accruing subsequent to the date of sale. Upon
receipt of said balance and the said subsequent taxes and
interest and penalties thereon, the collector shall execute
and deliver a proper deed to the purchaser and shall hold
any balance over and above the amount required for the
payment of taxes, interest, penalties, and costs of sale,
for the use of the person entitled thereto.

96.

Until a final decree is passed under the provisions of
this subtitle foreclosing all rights of redemption in any
property sold by the collector such property shall continue
to be assessed as though no sale had been made, whether the
county commissioners or some other person holds the
certificate of sale. ONCE THE FINAL DECREE IS PASSED, THE
PROPERTY SHALL BE TRANSFERRED ON THE ASSESSMENT BOOKS OR
RECORDS TO THE HOLDER OF THE CERTIFICATE OF SALE
NOTWITHSTANDING THE PROVISIONS OF § 3-104 OF THE REAL
PROPERTY ARTICLE. THE PROPERTY THEREAFTER SHALL BE ASSESSED
TO THE HOLDER OF THE CERTIFICATE OF SALE FOR PURPOSES OF
ORDINARY TAXATION. All taxes accruing subsequent to the date
of sale, together with interest and penalties thereon, shall
be additional liens against the property AND UPON PASSAGE OF
THE FINAL DECREE, SHALL BE IMMEDIATELY DUE AND PAYABLE BY
THE HOLDER OF THE CERTIFICATE OF SALE EXCEPT AS PROVIDED IN
§ 90. The collector [shall] MAY not deliver a deed to the
holder of a certificate of sale under the provisions of this
subtitle unless and until all subsequent taxes, together
with interest and penalties thereon, are paid in full. IF
THE COUNTY COMMISSIONERS ARE HOLDERS OF THE CERTIFICATE OF
SALE THE COLLECTOR SHALL DELIVER A DEED FOR PROPERTY
PURCHASED AT TAX SALE BY SAID COMMISSIONERS EVEN THOUGH
TAXES ARE UNPAID, THE PROVISIONS OF 6 3-104 OF THE REAL
PROPERTY ARTICLE AND § 115 NOTWITHSTANDING.