HARRY HUGHES, Governor

3655

(2) IN QUEEN ANNE'S COUNTY, WHEN ANY TAX SALE MADE
PRIOR TO JULY 1, 1985 HAS BEEN FINALLY RATIFIED, THEN NO COURT OF
EQUITY OR LAW IN THIS STATE SHALL ON AND AFTER JULY 1, 1987,
ENTERTAIN ANY PROCEEDINGS TO SET ASIDE OR MODIFY ANY TITLE TO ANY
INTEREST OBTAINED IN SUCH SALE.

[123.

The provisions of this subtitle shall not be applicable in
Queen Anne's County, in which county tax sales shall be conducted
according to the procedures provided in the local laws of said
county.]

Article 18 - Queen Anne's County

2-401.

The said County Treasurer is required to enforce payment of
taxes by sale [as hereinafter provided,] of all property upon
which taxes are in arrears, as soon as he is empowered to do so;
and at the expiration of his term of or upon his retirement from
office he is directed and required to forthwith surrender and
deliver to his successor all books, papers and accounts
whatsoever pertaining to said office and all funds including all
cash in his hands and on deposit as Treasurer, whether from
taxes, proceeds of sale of property of delinquent taxpayers, or
from any other source; and in all cases where a Treasurer has
taken steps for the enforcement of the payment of said taxes, and
shall die before the collection of said taxes, or before said
proceedings are completed, his successor is empowered and
required to continue and complete said proceedings for the
enforcement of the payment of said taxes, and to collect the
same; and he is hereby clothed with all the power and authority
in law had by the deceased treasurer during his term of office
for that purpose.

2-502.

Between the fifteenth day of February and the first day of
March in each year the County Treasurer shall cause to be
published once in each of two successive weeks as an
advertisement in a newspaper of general circulation in said
County a list of all delinquents, together with the amount of
taxes for which they are respectively in arrears, with a notice
of warning to such delinquents thereto appended that unless
payment be made in full of said taxes, together with all interest
and costs accrued thereon to the date of payment, on or before
the tenth day of April next, the same will be collected by
process of law; he shall deliver or mail to each of such
delinquents at the address shown upon the County assessment
ledgers between the fifteenth day of March and the first day of
April, in each year, an account of his taxes which are in arrears
with a notice of warning to such delinquent thereto appended
that, unless payment be made in full of said taxes, together with