Montgomery County sentinel. [volume] (Rockville, Md.) 1855-1974, 1898-05-27

shall be the duty of each person chargeabIe
with taxes to attend at the Office of the treas
urer and pay the same some time between the
lst day Of July and the LIST day of Novem-
Der, in each year.
IT. (al On or before the st day of July
in eaCh year, the council shall, by ordinance,
levy the general taxes for the fiscal year
next ensuing, which taxes shall not exceed
thirty (30) cents on each hundred dollars of
accessible property such taxes shall be due
Immediately on the levy thereof; and if the
taxes due from any person or corporation
shall not be paid before the lst day Of No
vember following, there shall be added on
that day penalty of one per centum thereof
and a like penalty of one per centum on the
first day Of each succeeding month, until
such taxes and penaltias shall be paid. (b)
On or before the third Monday in April Of
each year, but not earlier than the LIST day Of
April, the treasurer shall offer at public sale
at some place within the town, to be desig-
mated in his public notice of sale, all real
property which is then subject to lien for
delinquent taxes under the provisions Of this
charter, whether for the year then current or
for previous years, or so much thereof as may
be necessary to pay the delinquent taxes due
from the owners thereof, respectively, with
penalties and costs, including the proper
tional cost of giving notice by advertisement
or posted notices, as hereinafter provided
provided, however, that the taxes for the
present year may be collected as now pro-
vided for by law. icy The notice of sale
shall state the time and place Of sale, the
name or names of persons to whom each
piece Of property 10 assessed, and the total
amount OF taxes, penalties and costs due
from such person, computed to the day of
the sale sub-divided property shall be dss-
ignated by lot, block and subdivision prop
erty not sub-divided shall be briefly described
30 rs to identify The land to be sold (d) The
notice shall be published once in each week
for three successive weeks in some newspaper
published in the town, if any such there be,
and the last day of publication shall be at
least three days before the day Of sale if
there be no newspaper regularly Published
in the town as often as once a week, or ifthe
proposed charges for publication shall be
deemed excessive by the council, then the
notice shall be printed and posted up in at
least five con spicuous places in the town for
three weeks before the day Of sale, and no
other notice shall be required. (e) The treas
urer shall continue 10 receive such taxes as
are rendered, with penalties and proportion
ate cost of giving notice, up to the time at
which the property chargeable Herewith is
offered for sale. ~ On the day of sale the
treasurer shall, at the time and place desig
mated In his notice, offer for sale so much Of
the real estate advertised or posted in the
name of each delinquent taxpayer, as shall
be necessary to pay the taxes, penalties and
costs due from him, and shall continue the
sale from day to day until all the taxes are
paid, or until each piece of property has
been offered at least once (g) The person
who offers to pay the taxes, penalties and
costs due from the owner of any piece or
pieces of property for the smallest portion OF
the same shall be considered the purchaser.
II no person bids for a less quantity than the
whole, then the whole shall be offered. (h)
II after all the parcels have been offered, any
remain unsold, for want of bidders, the
treasurer shall adjourn the sale to some day
not exceeding Two weeks from the day of ad-
tournament, and shall post notices thereof in
at least five conspicuous places ia the town
but no further advertisement shall be neces-
sary. (i) On the day rst fixed for reopen
ing the sale, the same proceedings shall be
had as at the previous SALE and the sale shall
be adjourned from day to day until all par
GELS have been again offered at least once
and any taxes then remaining unpaid, with
penalties and costs, shall be extended upon
the tax books aud shall be collectable by sale
at the tax sale Of the ensuing year or years.
10 (al-The purchaser at TAX sale
shall pay forthwith to the treasurer the
amount Of taxes. penalties and costs
The treasurer sLall sign and deliver to
the purchaser a certificate OF purchase,
designating the land sold and the
amount paid therefor and stating that.
unless the property shall be redeemed
within two years from the date OF the
sale. a deed will be given by the Mayor
sano kn1 hall ha
assignable, and IN assignment thereof
shall vest in the assignee all the right,
title and interest Of the original pur-
chaser. The holder of any certificate
shall have the right to pay all taxes gen.
eral or special, levied against the proper
ty after the date nf the sale. 10y Real
property sold for taxes may be redeam-
cd by the owner, or by any persons hav
ing an interest in or lien thereon, pref
erence being given ID the record owner
OF said land, at any time within two
years from the date of the sale, BY pay
ing tn the treasurer the sum of money
paid by the tax purchaser at the sale. to-
gether with interest at the rate OF hf-
teen per centum per annum from the
day of sale, and also the amount of all
taxes. general or special. paid by the
date of the sale. with intel est aC the
same rate from the date Of such pay
ment. (cl The Treasurer shall deliver
to the person making the REDEEM ption
certificate Of redemption, and shall en-
ter the same with the name of the per-
son 50 redeeming on his record. aud
shall keep in a separate fund all moneys
received by way of redemption to be
nA mi int "a I'm 10
chaser, their heirs or assigns, upon the
delivery to him Of their certificates oil
purchase. (d) Ii real property sold for
taxes be not redeemed within two years
from the date of the sale, the Mayor
shall, on presentat on of the certificate
of purchase and the pay ment OF the
amount OF taxes then due. execute in
the name of the town, and deliver deed
conveying To the purchaser, his heirs OF
assigns, The property described In the
certificate; such deeds shall vest In the
gra Dtee an absolute estate In fee simple.
free from all liens or incumbrsn noes
Whatever. except liens for State, county
or municipal taxes; such deeds shall bc
prima facie evidence in all courts that
the proceedings prior to the execution
and delivery. including the assessment
aul levy of the taxes, were regularly
aud validity taken. hat the land was sub
ject to taxation. that the taxes had not
been paid before the sale. that the prop.
erty had not been redeemed, and that
the dee vested In the prantee an ALSO.
lutte title, according to its tenor. (eD If
any piece # property cannot be sold for
the amount OF :axes, penalties and costs
due iLom the person to whom it is as.
sessed, the town clerk or bailiT shall,
II 81 directed bv the Mayor, bid off the
same Tor the town; in such case, no GER
tihcate of sale shall be made; but If, at
any time thereafter, any person shall
pay 10 the town the amount oil the taxes,
penalties and costs to date, together
with nj taxes, general or special. which
may have become due there IN after the
date the sale, with interest at d teen
ll5) per centum per annum, the treasur.
er shall give to such person a certificate
similar to the certificate given to a pur-
chaser at the tax sale, which shall entitle
him IN the same rights and privileges rs
II he had purchased the property az the
tax sale. (f) II any person claiming tt.
tie under the tax deed made as herein
before provided, shall be defeated in any
aui Or OrOcpedinU nv Or againat him far