HARRY HUGHES, Governor

849

Article 81 - Revenue and Taxes
115.

(A) (1) [The] EXCEPT AS PROVIDED IN PARAGRAPH (2) OF
THIS SUBSECTION, THE final decree of the court shall direct
the collector to execute a deed to the holder of the
certificate of sale in fee simple or in leasehold, as the
case may be, upon payment to the collector of the balance of
the purchase price, due on account of the purchase price of
the property, together with all taxes and interest and
penalties thereon accruing subsequent to the date of sale.
The final decree shall [also] direct the supervisor of
assessments to enroll the holder of the certificate of sale
in fee simple or in leasehold, as the case may be, as the
owner of the property.

(2) IN FREDERICK COUNTY, IF THE COLLECTOR IS
ABSENT, THE DEED MAY BE EXECUTED BY A DEPUTY COLLECTOR
DESIGNATED BY THE COLLECTOR.

(B)  The deed shall be prepared by the holder of the
certificate of sale or his attorney and all expenses
incident to the preparation and execution of it shall be
paid by the holder of the certificate of sale.

(C)  The clerk of the court in which the suit is
instituted shall issue a certified copy of the decree of the
court to the collector and supervisor of assessments and the
collector shall not be obligated to execute the deed
provided for in this section until that certified copy of
the decree is served upon him.

(D)  If the holder of the certificate of sale does not
comply with the terms of the final decree of the court
within [ninety (90)] 90 days as to payments to the collector
of the balance of the purchase price due on account of the
purchase price of the property and of all taxes, interest,
and penalties accruing [subsequent to] AFTER the date of
sale, that decree may be stricken by the court upon the
motion of an interested party for good cause shown.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1981.

Approved April 14, 1981.

CHAPTER 61
(House Bill 1051)
AN ACT concerning