Ch. 409

LAWS OF MARYLAND

clarifying language; and generally relating to tax sales in
Frederick County.

BY repealing

The Public Local Laws of Frederick County

Section 2-7-117

Article 11 - Public Local Laws of Maryland

(1979 Edition and October, 1987 Supplement, as amended)

BY repealing and reenacting, with amendments,

The Public Local Laws of Frederick County

Section 2-7-103(a) and (b)

Article 11 - Public Local Laws of Maryland

(1979 Edition and October, 1987 Supplement, as amended)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article 11 - Frederick County

2-7-103.

(a) (1) On or before [the first day of August in] MARCH 1
each year the county treasurer shall make an alphabetical list by
election districts in their numerical order[,] of taxes due July
first of the preceding year and now in arrears[, which]. THE
list shall contain [the]:

(I) THE names of the persons or [body
corporate] CORPORATIONS assessed with property upon which taxes
are due and in arrears, [a]

(II) A brief description of the property,
certain of identification, and [the]

(III) THE amount of the tax levied and in
arrears, with the interests and costs accrued, and to accrue
thereon, to the day of sale. [He]

(2) THE COUNTY TREASURER shall notify [such] THE
person OR CORPORATION by mail that if [such] THE tax is not paid
on or before the NEXT second Monday in [November next ensuing]
MAY, together with the interest accrued thereon and the
proportional costs of notice and fees, [he] THE COUNTY TREASURER
will proceed at 10:00 a.m. on the second Monday in [November]
MAY, at the public place in the county designated in the notice,
to offer each of such parcels of land and premises for sale to
the highest bidder for cash[, which]

- 3130 -