HARRY HUGHES, Governor

1791

(a)  Owners as heirs. Any sale of land by the Treasurer or
Collector, where the owners are described as the heirs of a named
person, or as trustees, cestuis que trustent or co-owners with
non-resident persons, partnerships or corporations, shall pass
the title as fully as if [such] THE heirs, trustees, cestuis que
trustent or co-owners were each named in the proceedings by his
or their proper name.

(b)  Death of purchaser. If the purchaser of any real
estate sold by the Treasurer or Collector for the payment of
taxes [shall die] DIES without having received a deed [therefor]
FOR IT, the Treasurer or Collector may convey the real estate so
sold to the heirs, devisees or assignees of the [said] purchaser.
(1957 Code, sec. 708. 1945, ch. 368, sec. 805H.)

36-11. Same; collection of town taxes.

(a)  Notice to town. [At least sixty days before the first
day of November of] ON OR BEFORE SEPTEMBER 1 OF each year the
Treasurer or Collector shall notify the person charged with the
collection of taxes [of] IN any municipal corporation in
Washington County in which the property to be sold is situated,
of his intention to hold a tax sale of property upon which taxes
are in arrears and [stating] SHALL STATE the time and place of
sale. Each of the [said] persons charged with the collection of
taxes of any municipal corporation in Washington County in which
the property to be sold is situated [shall], not later than
[thirty] 30 days after the receipt of [said] THE notice from the
Treasurer or Collector certified to the Treasurer or Collector,
SHALL SUBMIT a statement of all taxes then due to it. [Said] THE
statement shall be in [such] WHATEVER form and [shall] contain
[such] WHATEVER information [as] the Treasurer or Collector [may
require] REQUIRES.

(b)  Certification of taxes. [The Treasurer or Collector
in] IN carrying out the provisions of Sections 36-4 - 36-20, THE
TREASURER OR COLLECTOR [shall be] ARE entitled conclusively to
presume that the taxes certified to him by [said] THE persons
charged with [the] THEIR collection [thereof,] constitute all the
taxes due [said] THE municipal corporation [and the]. THE
Treasurer or Collector [shall be] IS under no obligation with
respect to any taxes not so certified [nor shall any]. ANY taxes
not so certified DO NOT constitute a lien upon any property sold
by the Treasurer or Collector under Sections 36-4 - 36-20.

(c)  Payment to town. The [said] Treasurer or Collector,
[shall] out of the proceeds of sale of any property sold as
[aforesaid,] SPECIFIED AND after the payment of all expenses of
sale, SHALL pay all taxes THAT ARE due and [owing as aforesaid,
but if said] OWED. IF THE proceeds of sale are insufficient to
pay [said] THE taxes in full [then], after payment of State
taxes, the balance shall be prorated among the other taxing
authorities. (1957 Code, sec. 709. 1945, ch. 368, sec. 805-I.)