WILLIAM DONALD SCHAEFER, Governor                   Ch. 700

CASE THE BOND OF THE NEWLY ELECTED OR SUCCEEDING TREASURER IS
RESPONSIBLE FOR THE PROPER COLLECTION AND DISTRIBUTION OF THE
TAXES, AND THE BOND OF THE PRECEDING TREASURER SHALL BE HELD
RESPONSIBLE FOR WHATEVER TAXES REMAIN UNCOLLECTED FROM THE
PRECEDING TREASURER'S FAULT OR NEGLIGENCE. (P.L.L., 1930, Art.
20, sec. 358; 1963 Code, sec. 288; 1910, ch. 10, sec. 232 (p.
1138); 1977 Code, sec. 64; 1988, ch. .)

7-114. ENFORCEMENT OF SURETY BONDS.

IF THE BOND OF ANY TREASURER BECOMES LIABLE TO SOMERSET
COUNTY OR TO THE STATE OF MARYLAND FOR ANY UNPAID OR UNCOLLECTED
TAXES, THE SURETIES ON THE BOND MAY ENFORCE THE PAYMENT OF THE
TAXES IN THE MANNER AS THE TREASURER COULD HAVE DONE. (P.L.L.,
1930, Art. 20, sec. 359; 1963 Code, sec. 289; 1910, ch. 10, sec.
233 (p. 1138); 1977 Code, sec. 65; 1988, ch. .)

7-115. COLLECTION OF TAXES IN DISTRICTS.

THE TREASURER OR HIS DESIGNEE SHALL BE PRESENT AND AVAILABLE
IN THE OFFICE OF THE TREASURER DURING REGULAR OFFICE HOURS TO
COLLECT TAXES. THE TREASURER MAY COLLECT TAXES AT OTHER
LOCATIONS WITHIN SOMERSET COUNTY AFTER GIVING A 2-WEEK PUBLIC
NOTICE IN LOCAL NEWSPAPERS OF THE TIME AND PLACE OF THE TEMPORARY
COLLECTION POINTS. (P.L.L., 1930, Art. 20, sec. 360; 1963 Code,
sec. 290; 1910, ch. 10, sec. 234 (p. 1138); 1977 Code, sec. 66;
1988, ch. .)

7-116. CERTIFICATES OF ASSESSMENTS, TAXES, TAX SALES.

(A)  CERTIFICATE. UPON REQUEST AND PAYMENT OF A FEE OF 50
CENTS, THE TREASURER SHALL ISSUE A CERTIFIED STATEMENT, OVER HIS
SIGNATURE, OF ALL TAXES ASSESSED SINCE THE FIRST DAY OF JANUARY,
1908, THAT ARE DUE AND UNPAID AT THE TIME OF MAKING THE
CERTIFICATE AND ARE A LIEN UPON ANY PARTICULAR PIECE OF REAL
ESTATE LOCATED IN SOMERSET COUNTY AND ON ANY TAX SALE AFFECTING
THAT PIECE OF PROPERTY SINCE THAT DATE.

(B)  BAR TO COLLECTION. THE CERTIFICATE IS A BAR TO THE
COLLECTION OR RECOVERY FROM ANY PURCHASER OF REAL ESTATE AFTER
THE ISSUE OF THE CERTIFICATE OF ANY TAX OR ASSESSMENT OMITTED
FROM THE CERTIFICATE AND WHICH IS A LIEN ON THE REAL ESTATE
MENTIONED IN IT. THE CERTIFICATE DOES NOT AFFECT THE LIABILITY
FOR THE TAX OF THE PERSON WHO OWNED THE REAL ESTATE AT THE TIME
THE TAX WAS LEVIED, OR AT ANY TIME AFTER THE LEVY AND BEFORE THE
ISSUE OF THE CERTIFICATE.

(C)  TREASURER RESPONSIBLE. THE TREASURER IS RESPONSIBLE TO
THE COUNTY FOR ANY LOSS OF TAXES THAT ARISES FROM AN ERROR IN THE
CERTIFICATE. (P.L.L., 1930, Art. 20, sec. 363; 1963 Code, sec.
291; 1910, ch. 10, sec. 237 (p. 1139); 1977 Code, sec. 67; 1988,
ch. .)

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