HARRY HUGHES, Governor

567

REVISOR'S NOTE: This section is new language that repeats
the provisions of present Art. 81, § 68.

The defined term "property" is substituted for the
present reference to "real estate, or property of any
description", for clarity.

The reference to "purchase price" is substituted for
the present reference to "sum bid", for clarity.
Similarly, the present phrase that the Comptroller
"may bid for" the property is omitted as included in
the provision that the Comptroller "may purchase".

The present reference to the recovery of taxes being
from "the person by whom they are payable or from any
person collecting the same" is omitted as superfluous.

The present phrase "at the sale thereof" is omitted as
superfluous.

The present reference to the Comptroller's purchase
"if in his opinion, it shall be necessary and proper
to do so," is omitted as superfluous.

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

14-861. SPECIAL PROVISION FOR LESS THAN FULL YEAR PROPERTY.

PROPERTY ON WHICH PROPERTY TAX IS COMPUTED UNDER §§ 6-204,
10-304, AND 10-305 OF THIS ARTICLE MAY BE SOLD FOR TAXES ONLY:

(1)  DURING THE NEXT SUCCEEDING YEAR; AND

(2)  IN ACCORDANCE WITH THE LAWS OF THE JURISDICTION
WHERE THE PROPERTY IS LOCATED.

REVISOR'S NOTE: This section is new language derived from
former Art. 81, § 31(e), as that subsection related
to tax sales.

The reference to property "on which property tax is
computed under §§ 6-204, 10-304, and 10-305 of this
article", is substituted for the former reference to
property "assessed for less than a year", for clarity.

Defined terms: "Law" § 1-101

"Property" § 1-101 "Property tax" § 1-101

"Tax" § 14-801

14-862. RESERVED.

14-863. RESERVED.