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574 LAWS OF MARYLAND Ch. 8
14-871. RESERVED.
14-872. RESERVED.
GENERAL REVISOR'S NOTE TO SUBTITLE:
I. Technical Revision.
Unlike the other provisions in this article the provisions
that related to Tax Sales in Parts I through III of this subtitle
have been technically revised only in light of the proposed
substantive revision of these provisions. The substantive
revision will address the "Due Process" notice issues brought up
in Mennonite Board of Missions, Appellant v. Richard C. Adams,
462 U.S. 791 (1983).
II. Deletions.
Former Art. 81, § 71(a), (d), (e), (f), and (g), which
defined "collector", "property", "collector's tax roll",
"person", and "county", respectively, are deleted as unnecessary
in light of the definitions of "collector", "property", "tax
roll", "person", and "county" in § 1-101 of this article. Former
Art. 81, § 71(h), which defined "county commissioners" is
deleted as partially inaccurate and, in any event, as
superfluous.
Former Art. 81, § 85, which described the issuing of a
certificate and deed by a successor collector is deleted as
superfluous.
Former Art. 81, § 91, which was a severability clause, is
deleted as superfluous in light of the general severability
clause in Art. 1, § 23 of the Code.
III. Decodification.
Former Art. 81, §§ 98 and 99 were enacted by Ch. 761, Acts
of 1943, and former Art. 81, § 99A was enacted by Ch. 182, Acts
of 1964. These sections provided procedures for foreclosing
rights of redemption on property sold at tax sales before January
1, 1944, when the new procedures under the 1943 statutes became
effective. Former Art. 81, § 99A also provided for certainty in
title disputes by imposing a limitation on challenges to tax
sales made before the new procedures became effective in 1944.
On analysis of these 3 sections, the Commission to Revise
the Annotated Code decided to decodify these sections because of
their limited application and as they may not be entirely
obsolete.
SUBTITLE 9. ABATEMENTS, CREDITS, AND REFUNDS.
PART I. ABATEMENTS.
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