Ch. 700                                          LAWS OF MARYLAND

COLLECTED. (P.L.L., 1930, Art. 20, sec. 357; 1963 Code, sec.
287; 1910, ch. 10, sec. 231 (p. 1138); 1977 Code, sec. 63; 1988,
ch. .)

SUBTITLE 3. TAX SALES

7-301. LIENS FOR TAXES.

IF TAXES ARE DUE AND OWED ON REAL AND PERSONAL PROPERTY BY
ANY TAXPAYERS, THE WHOLE OF THE TAXES ARE A LIEN ON THE REAL
PROPERTY. THE REAL PROPERTY MAY BE SOLD TO PAY THE TAXES WITHOUT
REGARD TO THE EXISTENCE OF PERSONAL PROPERTY. (P.L.L., 1930,
Art. 20, sec. 350; 1963 Code, sec. 282; 1910, ch. 10, sec. 224
(p. 1135); 1977 Code, sec. 58; 1988, ch. .)

7-302. TAX SALES; PERSONAL PROPERTY.

(A)  WHENEVER IT IS NECESSARY TO ENFORCE THE PAYMENT OF
TAXES BY A SALE OF PERSONAL PROPERTY, THE TREASURER SHALL MAKE
OUT A BILL FOR THE TAXES IN THE USUAL FORM, WITH AN ORDER AT THE
BOTTOM OF THE BILL DIRECTING THE COUNTY SHERIFF TO LEVY UPON THE
PERSONAL PROPERTY OF THE DELINQUENT AND TO SELL IT TO SATISFY AND
PAY THE TAXES THAT ARE DUE.

(B)  THE SHERIFF, UPON RECEIVING THE TAX BILL AND ORDER,
SHALL LEVY UPON AND SELL THE PERSONAL PROPERTY OF THE DELINQUENT
IN THE SAME MANNER AND UPON THE SAME NOTICE.

(C)  THE SHERIFF IS ENTITLED TO THE SAME FEES AS IF THE
SHERIFF WERE PROCEEDING UNDER AN EXECUTION FROM A JUDGE OF THE
DISTRICT COURT.

(D)  IMMEDIATELY AFTER THE SALE, THE SHERIFF SHALL PAY OVER
TO THE TREASURER THE AMOUNT DUE ON THE TAX BILL, AND ANY SURPLUS
WHICH REMAINS AFTER THE PAYMENT OF THE TAXES, INTEREST, AND COST
SHALL BE PAID BY THE SHERIFF TO THE DELINQUENT TAXPAYER.

(E)  THE SHERIFF'S BOND IS LIABLE FOR ALL OF THE TAX BILLS
THAT ABE PLACED IN THE SHERIFF'S HANDS BY THE TREASURER TO THE
SAME EXTENT AND IN THE SAME MANNER THAT THE BOND IS LIABLE FOR
EXECUTION CLAIMS ISSUED TO HIM. (P.L.L., 1930, Art. 20, sec.
352; 1963 Code, sec. 283; 1910, ch. 10, sec. 226 (p. 1135); 1977
Code, sec. 59; 1988, ch. .)

7-303. TAX SALE DEEDS.

EVERY TAX DEED SHALL CONTAIN THE NAME OF THE FORMER OWNER OF
THE PROPERTY IT CONVEYS, AND THE CLERK OF THE CIRCUIT COURT IN
WHOSE OFFICE IT IS RECORDED SHALL INDEX IT NOT ONLY IN THE NAME
OF THE GRANTOR AND GRANTEE, BUT ALSO IN THE NAME OF AND AS FROM
THE FORMER OWNER TO THE GRANTEE. (P.L.L., 1930, Art. 20, sec.
354; 1963 Code, sec. 284; 1910, ch. 10, sec. 228 (p. 1137); 1977
Code, sec. 60; 1988, ch. .)

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