3488                                          LAWS OF MARYLAND                                      Ch. 858

(b)  (1) Except as provided in subsection (c) of this
section, property may not be transferred on the assessment books
or records until:

(i) All public taxes, assessments, and charges
due on the property have been paid to the treasurer, tax
collector, or director of finance of the county in which the
property is assessed; and

(ii) All taxes on personal property in the
county due by the transferor have been paid when all land owned
by him in the county is being transferred.

(2)  The certificate of the collecting agent
designated by law, showing that all taxes, assessments, and
charges have been paid, shall be endorsed on the deed, and the
endorsement shall be sufficient authority for transfer on the
assessment books.

(3)  Except as provided in subsection (c), in Cecil,
Charles, Dorchester, Kent, Queen Anne's, Somerset, and St. Mary's
counties no property may be transferred on the assessment books
or records until (1) all public taxes, assessments, any charges
due a municipal corporation, and charges due on the property have
been paid as required by law, and (2) all taxes on personal
property in the county due by the transferor have been paid when
all land owned by him in the county and municipal corporation is
being transferred. The certificate of the collecting agent and
municipal corporation designated by law showing that all taxes,
assessments, and charges have been paid, shall be endorsed on the
deed and the endorsement shall be sufficient authority for
transfer on the assessment books.

(c)  (1) The requirements for prepayment of personal
property taxes in subsection (b) do not apply to grants of land
made by or on behalf of any of the following: any mortgagee, lien
creditor, trustee of a deed of trust, judgment creditor, trustee
in bankruptcy or receiver, and any other court-appointed officer
in an insolvency or liquidation proceeding.

(3) Subsection (b) does not apply in Anne Arundel,
Baltimore, CARROLL, or Frederick counties to any deed
transferring property to the county when the controller or
treasurer of the county has certified that the conveyance does
not impair the security for any public taxes, assessments, and
charges due on the remaining property of the grantor.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1986.

Approved May 27, 1986.