Montgomery County sentinel. [volume] (Rockville, Md.) 1855-1974, 1906-05-25

btllg; but II snail De the uutv OF eacn per-
son charReable with taxes to attend at the
Office Of the treasurer and pay the same
sometime between the Grst day of July and
the first day Of November, in each year.
II. 10y On or before the first day Of July
in each year, the council shall, BY ordi-
nance, levy the general taxes for the fiscal
year next ensuing, which taxes shall not
exceed fifty (5O) cents on each hundred dol
lars Of assessable property; such taxes
shall be due Immediately on the levy there
of; and IL the taxes due from any person or
corporation shall not be paid before the
irst day of November following, there shall
be added on that day penalty Of one per
centum thereof, aud like penalty of one
per centum on the first day Of each succeed
ing month, until such taxes and penalties
shall be paid. ~ On or before the third
Monday in April of each year, but not
earlier than the first day OF April, the
treasurer shall offer al public sale at some
place within the town, to be designated In
his public notice of sale, all real property
which 10 then subject to lien for delinquent
taxes under the provisions Of this charter,
whether for the year then current or for pre-
yious years, or so much thereof 90 may be
necessary to pay the delinquent taxes due
from the owners thereof, respectively, with
penalties and costs, including the proper
tional cost ofgiving notice BY advertisement
or posted notices, as hereinafter provided
provided, however, that the taxes for the
present year may be collected as now provid-
ed for by law. (c). The notice Of the sale
shall state the time and place Of sale, the
name or names Of persons 10 whom each
piece Of property Is assessed, and the. total
amount of taxes penalties and costs due
from such person, computed to the day OF
sale sub-divided property shall be desig-
mated by lot, block and subdivision; prop
erty not sub. divided shall be briefly described
30 as TO identify the land 10 be sold. Gay
The notice shall be published once in each
week for three successive weeks in some nows
paper published In the town, IL any such
there be, and the last day adjudication shall
be at least three days before the day Of sale
IL there be no newspaper regularly pub
lished In the town as often as once 9 week,
or il the proposed charges for publication
shall be deemed excessive by the council,
then notice shall be printed and posted up in
at least FIVE conspicuous places In the town
for three weeks before the day Of sale, and
no other notice shall be required. (e) The
treasurer shall continue TO receive such taxes
IS are rendered, with penalties and proper
uonate cost Of giving notice, up to the time
1T which the property chsrgeable Herewith is
offered for sale. ~ On the day of the sale
the treasurer shall, At the time and place des-
ignated Ia bic notice, offer for sale by public
auction TO the highest bidder so much Of the
real estate advertised or posted in the name
OF each delinquent taxpayer, as shall be ne
cessary to pay the taxes, penalties and costs
due from him, and shall continue the sale
from day 10 day, until all the taxes are paid,
or until each piece Of property has been sold.
Where the real estate advertised or posted az
Aforesaid shall consis. of more than one par
eel assessed to any one delinquent such par
cells, where II is practicable 70 do 20, shall be
offered singly until enough has been realized
TO pay the whole of the tax bill, interest,
costs and charges, Is in this charter provided,
and the remainder of such parcels shall not
be offered. In case, however, said real estate
shall consist of but one town lot. whether
improved or not, II shall be offered as Q
whole. Ifsuch property consists OF Q tract
OF land not subdiyided into town lots, then
only such portion thereof shall be sold (same
to be deter mined before the sale and des-
cribed In the advertisements) a., in the judg-
ment of the treasurer, shall be sufficient to
pay the amount properly chargeable against
the delinquent owner.
l8. 10y The purchaser at tax sale shall
pay forthwith TO the treasurer the amount OF
taxes, penalties and costs. The treasurer
shall sign and deliver to the purchaser Q GER
ti6cate Of purchase designating the land sold
and the amount paid therefor and stating
that unless the property shall be redeemed
within two years from date Of the sale, q
deed will be given by the mayor of the town.
Such certificate shall be assignable, and the
assignment thereof shall vest in the assignee
all the rights, title and interest of the origi-
nal purchaser. The holder of any certificate
shall have the right TO pay all taxes, general
or special, levied against the property after
the date Of the sale. The said treasurer shall
within thirty days after the close of the sales
made and herein provided for make full re-
port OF the sales made by him TO the Circuit
Court for Montgomery comfy, setting forth
his proceedings in the premises in detail, aud
showing to whom and at what price such
several parcels severally sold, the amount Of
tax, the interest accrued, proportional cost
of advertising such sale, and the cost and
expense of making and reporting said sales,
including reasonable counsel fee, and of
surplus fund in each instance; with such re-
port he shall also file copy of the printed
and posted list aforesaid. The said Court
shall examine the said proceedings, and if
the same appear TO be regular and the provis-
ions of law in relation thereto have been
substantially complied with, sSall order no.
tice to be given by advertisement in such
newspaper or newspapers as the Court shall
direct, warning all persons interested in the
property sold to be aud appear 10 said Court
BY certain day to be named in said order
to show cause, if any they have, why said
sale or sales should not be ratified and con
hrmed. and in those cases where no cause,
or an insufficient cause, be shown against
such ratification, the Court shall, 10 one or
der, ratify and confirm the sale or sales so
made and the purchaser or purchasers shall,
on payment OF the purchase money, have g
good title to the property sold x bat il good
cause, 10 the Judgment Of the Court, be shown
10 the premises In relation to any parcel of
said land sold, the said sale shall be set aside
as 10 said parcel, in which case the treasu rer
OF said town shall, upon surrender Of said
Ax certificate, repay to the purchaser the
money paid by him to the treasurer on said
rejected sale, and all taxes assessed on said
real estate and paid by the purchaser since
SAID sale, and cost and expenses properly in
CURED 10 said court, with interest on such
sums from the time ofpayment, and said sale
shall be cancelled upon the tax books but
such sale shall not be set aside II the provis-
ions OF law appear to have been snbstan-
TALLY complied with, and the burden of proof
snail be on the exceptant to show the same
10 De invalid. (bl Real property sold for
taxes may be redeemed by the owner, or BY
any person having an interest 10 or lien
thereon, preference being given to the record
owner OF said land, at any time within two
years from the date Of the sale, by paying to
the treasurer the sum Of money paid by the
tax purchaser at the sale, together with inter-
est at the rate Of fifteen per centum per an
mum from the day Of sale. and also The smou Mt
OF All taxes, general or special, paid by the
purchaser, his heirs or assigns, after the date
OF the sale, with interest at the same rate
from the date of such payment. (c) The
treasurer shall deliver 20 the person making
the redemption certificate OF redemption
and shall enter the same with the name Of the
person so redeeming on his reco,d. and sbaII