542                                                LAWS OF MARYLAND                                     Ch. 8

of the references to "the circuit court for the
county".

In subsections (b), (c), (d) and (e) of this section,
the defined term "municipal corporation" is
substituted for the former word "city", for clarity
and consistency.

Former Art. 81, § 82(f), which related to tax sales
prior to June 1, 1949, is deleted as obsolete.

The only other changes are in style.

Defined terms: "Collector" § 1-101

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

"Person" § 1-101 "Tax" § 14-801

14-820. CERTIFICATE OF SALE -- IN GENERAL.

(A) CERTIFICATE TO BE DELIVERED BY COLLECTOR TO PURCHASER;
CONTENTS.

THE COLLECTOR SHALL DELIVER TO THE PURCHASER A CERTIFICATE
OF SALE UNDER THE COLLECTOR'S HAND AND SEAL, OR BY THE
COLLECTOR'S AUTHORIZED FACSIMILE SIGNATURE, ACKNOWLEDGED BY THE
COLLECTOR AS A CONVEYANCE OF LAND, WHICH CERTIFICATE SHALL SET
FORTH:

(1)  THAT THE PROPERTY DESCRIBED IN IT WAS SOLD BY THE
COLLECTOR TO THE PURCHASER;

(2)  THE DATE OF THE SALE;

(3)  THE AMOUNT FOR WHICH THE PROPERTY WAS SOLD;

(4)  THE TOTAL AMOUNT OF TAXES DUE ON THE PROPERTY AT
THE TIME OF SALE TOGETHER WITH INTEREST, PENALTIES AND EXPENSES
INCURRED IN MAKING THE SALE;

(5)  A DESCRIPTION OF THE PROPERTY IN SUBSTANTIALLY
THE SAME FORM AS THE DESCRIPTION APPEARING ON THE COLLECTOR'S TAX
ROLL. IF THE PROPERTY IS UNIMPROVED OR HAS NO STREET NUMBER, AND
THE COLLECTOR HAS PROCURED A DESCRIPTION OF THE PROPERTY FROM THE
COUNTY OR MUNICIPAL CORPORATION SURVEYOR, THIS DESCRIPTION SHALL
BE INCLUDED IN THE CERTIFICATE OF SALE. IN GARRETT COUNTY A COPY
OF THE DESCRIPTION AS REQUIRED BY § 14-813(F) OF THIS SUBTITLE,
AS THAT SECTION RELATES SPECIFICALLY TO GARRETT COUNTY, SHALL BE
INCLUDED IN THE CERTIFICATE OF SALE;

(6)  A STATEMENT THAT THE RATE OF REDEMPTION IS 6% A
YEAR, EXCEPT AS PROVIDED IN SUBSECTION (B) OF THIS SECTION;

(7) THE TIME WHEN AN ACTION TO FORECLOSE THE RIGHT OF
REDEMPTION MAY BE INSTITUTED; AND