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LAWS OF MARYLAND

Ch. 8

"Includes";"including" § 1-101

"Other taxing agency" § 14-801 "Tax" § 14-801

14-811. PROPERTIES WHICH MAY BE WITHHELD FROM SALE.

THE COLLECTOR MAY WITHHOLD FROM SALE ANY PROPERTY, WHEN THE
TOTAL TAXES ON THE PROPERTY, INCLUDING INTEREST AND PENALTIES,
AMOUNT TO LESS THAN $15 IN ANY 1 YEAR.

REVISOR'S NOTE: This section formerly appeared as Art. 81,
§ 74.

The only changes are in style.

Defined terms: "Collector" § 1-101
"Includes";"including" § 1-101
"Property" § 1-101 "Tax" § 14-801

14-812. NOTICE OF SALE;. SPECIAL PROVISION AS TO BALTIMORE
COUNTY.

AT LEAST 30 DAYS BEFORE ANY PROPERTY IS FIRST ADVERTISED FOR
SALE UNDER THIS SUBTITLE, THE COLLECTOR SHALL HAVE MAILED TO THE
PERSON WHO LAST APPEARS AS OWNER OF THE PROPERTY ON THE
COLLECTOR'S TAX ROLL, AT THE LAST ADDRESS SHOWN ON THE TAX ROLL,
A STATEMENT GIVING THE NAME OF THE PERSON, AND THE AMOUNTS OF
TAXES- DUE. ON THE STATEMENT THERE SHALL ALSO APPEAR THE
FOLLOWING NOTICE:

"DATE"

"THIS IS A FINAL BILL AND LEGAL NOTICE TO THE PERSON
WHOSE NAME APPEARS ON THIS NOTICE."

"ACCORDING TO COLLECTOR'S TAX ROLL YOU ARE THE OWNER OF THE
PROPERTY APPEARING ON THIS NOTICE. SOME OF THE TAXES LISTED ARE
IN ARREARS. NOTICE IS GIVEN YOU THAT UNLESS ALL TAXES IN ARREARS
ARE PAID ON OR BEFORE 30 DAYS FROM THE ABOVE DATE, THE COLLECTOR
WILL PROCEED TO SELL THE ABOVE PROPERTY TO SATISFY YOUR ENTIRE
INDEBTEDNESS. INTEREST AND PENALTIES MUST BE ADDED TO THE TOTAL
AT THE TIME OF PAYMENT."

IN BALTIMORE COUNTY THE ABOVE STATEMENT AND NOTICE SHALL
ALSO BE POSTED BY THE COLLECTOR AT LEAST 30 DAYS BEFORE THE
PROPERTY IS FIRST ADVERTISED, IN A CONSPICUOUS PLACE ON THE
PROPERTY TO BE SOLD.

FAILURE OF THE COLLECTOR TO MAIL THE STATEMENT AND NOTICE TO
THE LAST ADDRESS OF THE PERSON LAST ASSESSED FOR THE PROPERTY, AS
IT APPEARS ON THE COLLECTOR'S TAX ROLL, OR IN BALTIMORE COUNTY TO
POST THE STATEMENT AND NOTICE ON THE PROPERTY, OR TO INCLUDE ANY
TAXES IN THE STATEMENT AND NOTICE,. DOES NOT INVALIDATE OR
OTHERWISE AFFECT ANY TAX, EXCEPT A TAX THAT IS REQUIRED TO BE BUT
HAS NOT BEEN CERTIFIED AS PROVIDED IN § 14-810 OF THIS SUBTITLE,