3660

LAWS OF MARYLAND

Ch. 781

SUBTITLE SHALL HAVE THE SAME FORCE AND EFFECT AS OTHER
CERTIFICATES ISSUED UNDER THE PROVISIONS OF THIS SUBTITLE AND
SHALL BE SUBJECT TO ALL OF THE PROVISIONS OF THIS SUBTITLE
RELATING TO ANY OTHER CERTIFICATES OF SALE. ANY COLLECTOR MAY
ISSUE THE CERTIFICATE PROVIDED FOR IN THIS SUBTITLE,
NOTWITHSTANDING THE FACT THAT ANY PRIOR TAX SALE WAS MADE BY ONE
OF HIS PREDECESSORS IN OFFICE. THE PROVISIONS OF THIS SUBTITLE
MAY NOT AFFECT THE RIGHT OF ANY PURCHASER AT A TAX SALE HELD
PRIOR TO JULY 1, 1985 TO PROCEED UNDER THE PROVISIONS OF LAWS
EXISTING PRIOR TO JULY 1, 1985. ANY PURCHASER MAY, AT THE OPTION
OF THE PURCHASER, PROCEED UNDER THE PROVISIONS OF THIS SUBTITLE
OR UNDER THE PROVISIONS OF SUCH PRIOR EXISTING LAWS.

14-832.2.

IN QUEEN ANNE'S COUNTY, WHENEVER, PRIOR TO JULY 1,1985, ANY
PROPERTY WAS SOLD FOR THE NONPAYMENT OF ANY TAXES AND THE SALE
HAD BEEN RATIFIED AND CONFIRMED, WHETHER OR NOT A DEED HAS BEEN
DELIVERED TO THE PURCHASER, ANY PURCHASER AT THE PRIOR TAX SALE
MAY PROCEED UNDER THE PROVISIONS OF THIS SUBTITLE RELATING TO THE
FORECLOSURE OF RIGHTS OF REDEMPTION. THE COLLECTOR, UPON
SURRENDER OF A RECEIPT OR ANY OTHER INSTRUMENT EVIDENCING PAYMENT
OF THE PURCHASE PRICE, SHALL DELIVER TO THE PURCHASER A
CERTIFICATE SIGNED BY THE COLLECTOR CONTAINING ALL AVAILABLE
INFORMATION CONCERNING THE PRIOR SALE. ANY CERTIFICATE ISSUED
UNDER THIS SECTION SHALL HAVE THE SAME FORCE AND EFFECT AS OTHER
CERTIFICATES ISSUED UNDER THE PROVISIONS OF THIS SUBTITLE AND
SHALL BE SUBJECT TO ALL OF THE PROVISIONS OF THIS SUBTITLE
RELATING TO ANY OTHER CERTIFICATES OF SALE. ANY COLLECTOR MAY
ISSUE THE CERTIFICATE PROVIDED FOR IN THIS SECTION,
NOTWITHSTANDING THE FACT THAT ANY SUCH PRIOR SALE WAS MADE BY ONE
OF HIS PREDECESSORS IN OFFICE.

14-832.3.

IN QUEEN ANNE'S COUNTY, WHEN ANY TAX SALE MADE PRIOR TO JULY
1, 1985 HAS BEEN FINALLY RATIFIED, THEN NO CIRCUIT COURT 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.

[14-856.

This subtitle is not applicable in Queen Anne's County, in
which county tax sales shall be conducted according to the
procedures provided in the local laws of that 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