532                                               LAWS OF MARYLAND                                     Ch. 8

14-809. SALE BY MUNICIPAL COLLECTOR AFTER NOTICE TO COUNTY
COLLECTOR; SPECIAL PROVISIONS AS TO CALVERT COUNTY.

(A)  IN GENERAL.

WHEN A PROPERTY IN A MUNICIPAL CORPORATION IS DELINQUENT IN
THE PAYMENT OF MUNICIPAL CORPORATION TAXES OR CHARGES LEVIED
AGAINST THE PROPERTY, THE APPROPRIATE MUNICIPAL CORPORATION
OFFICIAL CHARGED WITH THE COLLECTION OF TAXES SHALL NOTIFY THE
COLLECTOR OF THE COUNTY OF THE UNPAID TAXES OR CHARGES ON THE
PROPERTY. IF THE PROCEDURES OF THIS SUBTITLE ARE NOT INSTITUTED
BY THE COUNTY COLLECTOR ON OR BEFORE 30 DAYS AFTER RECEIVING THE
NOTICE FROM THE MUNICIPAL CORPORATION COLLECTOR, THE MUNICIPAL
CORPORATION COLLECTOR AT ANY TIME AFTER THE 30-DAY PERIOD EXPIRES
MAY USE THE PROVISIONS AND PROCEDURES OF THIS SUBTITLE TO SELL
THE PROPERTY FOR UNPAID MUNICIPAL CORPORATION TAXES OR CHARGES TO
THE SAME EXTENT THAT THESE PROVISIONS AND PROCEDURES ARE
AVAILABLE TO COUNTY COLLECTORS.

(B)  CALVERT COUNTY.

IN CALVERT COUNTY THE COUNTY COLLECTOR SHALL USE THE
PROVISIONS AND PROCEDURES OF THIS SUBTITLE ON NOTIFICATION BY THE
MUNICIPAL CORPORATION COLLECTOR OF UNPAID MUNICIPAL CORPORATION
TAXES AND PROCEED TO ADVERTISE AND SELL ANY REAL PROPERTY LOCATED
IN ANY MUNICIPAL CORPORATION IN CALVERT COUNTY ON WHICH MUNICIPAL
CORPORATION TAXES ARE DELINQUENT. THE MUNICIPAL CORPORATION, IN
WHICH THE PROPERTY BEING SOLD IS LOCATED, SHALL BUY IN AND HOLD,
AND PAY THE COSTS OF THE SALE FOR ANY PROPERTY OFFERED FOR SALE
FOR NONPAYMENT OF MUNICIPAL CORPORATION TAXES ONLY FOR WHICH
THERE IS NO OTHER PURCHASER. IF THE MUNICIPAL CORPORATION
PURCHASES THE PROPERTY AT THE TAX SALE, THE MUNICIPAL CORPORATION
SHALL PAY TO CALVERT COUNTY ANY TAXES OWED TO THE COUNTY AND ANY
COSTS INCURRED BY THE COUNTY IN THE SALE OF THAT PROPERTY. IF
CALVERT COUNTY PURCHASES ANY PROPERTY LOCATED IN A MUNICIPAL
CORPORATION IN THAT COUNTY THAT IS BEING SOLD FOR DELINQUENT
TAXES, THE COUNTY SHALL PAY TO THE MUNICIPAL CORPORATION ANY
TAXES OWED TO THE MUNICIPAL CORPORATION FOR THAT PROPERTY.

REVISOR'S NOTE: This section formerly appeared as Art. 81,
§ 72A.

In this section, the reference to "municipal
corporation tax" is substituted for the former
references to "municipal taxes", and "taxes", for
clarity.

Also in this section, the reference to a municipal
"corporation" collector is substituted for the former
reference to a municipal "tax" collector, for clarity.

The only other changes are in style.

Defined terms: "Collector" § 1-101

"County" § 1-101 "Municipal corporation" § 1-101