Ch. 170

LAWS OF MARYLAND

arrears. This is notice to you that unless all taxes in arrears
are paid within 30 days from the date of this notice, the
Treasurer or Collector will proceed to sell the above property to
satisfy your entire indebtedness. Interest and costs will be
added to the total at the time of payment.

(b) (1) After the expiration of the above notice and on

November 1 each year the Treasurer shall make up a list of all

taxpayers assessed with real estate who are delinquent for a
period of 2 years or more.

(2)  If the taxes, together with the interest, costs,
expenses and fees accruing to the first Tuesday in December
ensuing, are not paid, by that date, the treasurer shall proceed
on that day, in front of the Court House, to offer the property
for sale to the highest bidder for cash.

(3)  Before the sale, the treasurer shall have given
notice by advertisement published at least once a week for at
least 3 successive weeks prior to the day of sale in some
newspaper published in the county.

(4)  On the first Tuesday in December in each year the
Treasurer shall proceed to sell under the terms of the notice all
property on which taxes, interest, costs, expenses and fees are
in arrears.

(5)  The sale shall continue daily on each secular
day, with the exception of legal holidays, until all of the
property has been offered and disposed of.

(6)  The failure of the Treasurer to sell at the time
named does not affect the validity or collectibility of any taxes
or the validity of any sale made.

(7)  If the first Tuesday in December is a legal
holiday, then the sale shall be held on the next succeeding
Tuesday which is not a legal holiday.]

[2-107.

(a) Within 30 days after the close of the tax sales, the
treasurer or collector shall make a full report to the Circuit
Court for Washington County. The report shall:

(1)  Set forth his proceedings in the premises in
detail;

(2)  Show to whom and at what price the parcels
respectively were sold;

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Treasurer."

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