HARRY HUGHES, Governor

2231

At least thirty days before any property is first
advertised for sale under the provisions of the following
sections, the collector shall cause to be mailed to the
person who last appears as owner thereof on the collector's
tax roll, at the last address shown on said roll, a
statement giving the name of said person, and the amounts of
taxes due. On the statement there shall also appear the
following notice:

"Date"

"This Is a Final Bill and Legal Notice to the Person
Whose Name Appears on This Notice."

"According to Collector's tax roll you are the owner of
the property appearing on this notice. Some of the taxes
listed are in arrears. Notice is hereby given you that
unless all taxes in arrears are paid within thirty days from
the above date, the Collector will proceed to sell the above
property to satisfy your entire indebtedness. Interest and
penalties must be added to the total at the time of
payment."

In [Baltimore City and] Baltimore and Cecil counties
the above statement and notice shall also be posted by the
collector at least thirty (30) days before the property is
first advertised, in a conspicuous place on the property to
be sold.

Failure of the collector to mail the statement and
notice to the last address of the person last assessed for
the property, as the same appears on the collector's tax
roll, or in [Baltimore City and] Baltimore and Cecil
counties to post such statement and notice on such property,
or to include any taxes in the said statement and notice,
shall not invalidate or otherwise affect any tax, except
such as are required to be but have not been certified as
provided in § 73, or any sale made hereunder to enforce
payment of taxes, nor prevent nor stay any proceedings under
this subtitle, nor affect the title of any purchaser.

76.

(g) The following expenses relating to the sale shall
be allowed, all of which shall be liens on the property to
be sold:

(i) The expense of publication of all
notices.

(ii) The cost of the county or city
surveyor's description and plat, if necessary.

(iii) A fee to the attorney representing
the county treasurer for services, not exceeding fifteen