538

LAWS OF MARYLAND

Ch. 8

In subsection (d)(1)(v) of this section, the defined
term "assessment" is substituted for the former phrase
"assessed value", for clarity.

The only other changes are in style.

Defined terms: "Assess" § 1-101
"Assessment" § 1-101 "Collector" § 1-101
"County" § 1-101 "Governing body" § 1-101
"Municipal corporation" § 1-101
"Property" § 1-101 "Tax" § 14-801
"Tax roll" § 1-101

14-814. PROPERTY TO BE SOLD AS ENTIRETY.

EACH PARCEL OF PROPERTY LIABLE TO SALE SHALL BE SOLD AS AN
ENTIRETY AS THE PARCEL OF PROPERTY IS ASSESSED IN THE ASSESSMENT
RECORDS.

REVISOR'S NOTE: This section formerly appeared as Art. 81,
§ 77.

The only changes are in style.

Defined terms: "Assess" § 1-101
"Property" § 1-101

14-815. NOT NECESSARY TO SELL PERSONAL PROPERTY OF OWNER.

THE POWER UNDER THIS SUBTITLE TO SELL PROPERTY FOR THE
NONPAYMENT OF TAXES EXISTS NOTWITHSTANDING THE EXISTENCE OF
PERSONAL PROPERTY OF THE OWNER OF THE PROPERTY TO BE SOLD.

REVISOR'S NOTE: This section formerly appeared as Art. 81,
§ 78.

The only changes are in style.

Defined terms: "Property" § 1-101
"Tax" § 14-801

14-816. SALE OF PROPERTY SUBJECT TO A GROUND RENT.

WHEN ANY PROPERTY SUBJECT TO SALE UNDER THIS SUBTITLE IS
SUBJECT TO A GROUND RENT OR LEASE FOR A TERM OF YEARS RENEWABLE
FOREVER, THE COLLECTOR SHALL SELL THE LEASEHOLD INTEREST ONLY,
WITH THE IMPROVEMENTS ERECTED ON THE LEASEHOLD INTEREST, IF ANY;
PROVIDED, HOWEVER, THAT IF THE LEASEHOLD INTEREST AND
IMPROVEMENTS DO NOT SELL FOR AN AMOUNT NECESSARY TO PAY THE TAXES
DUE ON THE PROPERTY, TOGETHER WITH INTEREST AND PENALTIES ON THE
TAXES AND EXPENSES INCURRED IN MAKING THE SALE, THEN THE
COLLECTOR SHALL SELL THE WHOLE FEE SIMPLE INTEREST OF THE
PROPERTY; AND PROVIDED FURTHER, THAT THIS SECTION DOES NOT APPLY
IF THE COLLECTOR'S TAX ROLL DOES NOT DISCLOSE THAT THE PROPERTY