WILLIAM DONALD SCHAEFER, Governor Ch. 302

Article 8 - Public Local Laws of Maryland

(1970 Edition and January, 1987 Supplement, as amended

by Chapter 227 of the Acts of the General Assembly of 1988)

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

Article 8 - Cecil County

9-13.

(a)  On and after the first day of October in each and every
year taxes shall be deemed in arrears, and upon all taxes
remaining unpaid after that date interest shall be charged and
collected from the said first day of October until said taxes are
paid, and immediately after the first day of October the
treasurer shall cause notice to be given to each delinquent,
showing the amount of his assessment, the taxes due thereon, and
the charges that have been added, and warning said delinquent
that unless settlement in full be made before the first day of
April ensuing, the property so assessed and taxes will be levied
on, advertised and sold according to the provisions of the
Annotated Code of Maryland.

(b)  He shall also, immediately after the levy is made, make
out the bill of each taxpayer and upon application shall forward
the bill by mail or otherwise to the person, or his agent, to
whom taxes have been assessed. Immediately upon the first day of
April in each and every year, the treasurer shall make an
alphabetical list by election districts, as now established by
law, in their numerical order, of taxes due and in arrears, which
list shall contain the name or names of the person or persons or
body corporate assessed with property upon which taxes are due
and in arrears, a brief description of the property, real and
personal, and such references to conveyances or other description
as will, in the case of real estate, render the same certain of
identification, and the amount of the tax levied and in arrears,
with the interest and costs accrued, and to accrue thereon to the
day of sale, to which list shall be appended a notice that if the
said tax or taxes are not paid on or before the [second] FIRST
Monday in [August] JUNE next ensuing, together with the interest
accrued thereon and the proportional cost of advertising and
fees, he will proceed at [10 o'clock] 10:00 A.M. on [said second]
THE FIRST Monday in [August] JUNE, at the courthouse in said
county, to offer each and every said parcels of land and personal
property, as the case may be, for sale to the highest bidder for
cash, which said list and notice shall be published four times,
once a week for four successive weeks prior to the [second] FIRST
Monday in [August] JUNE in one or more newspapers having a
general circulation in said county[, and on said second]. ON THE
FIRST Monday in [August] JUNE the treasurer shall, at the hour
and places named in said advertisement, proceed to sell any and

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