Montgomery County sentinel. [volume] (Rockville, Md.) 1855-1974, 1941-07-17
PUBLIC GENERAL LAWS


(3) Upon the hearing of such action
the court may order the repayment OF
prior instruments or deposits or any
part thereof as condition of terminal
ing the contract and resuming posses
sion of the property, or may, in it,
discretion, on it's own motion, and shall
except as provided in section 49, on
application to it by such person in mill
tary service or some person on his
behalf, order stay of proceedings as
opinion of the court, the ability of the
defendant to comply with the terms OF
the contract is not materially affected
by reason of such service; or it ma!
make such other disposition of the case
as may be equitable to conserve the
interests of all parties.
70. a. The provisions of this section
shall apply only to obligations original
ing prior to October II, 1910 and Sc
cured by mortgage, trust deed, or other
security in the nature of a mortgage
upon real or personal property owned
by person in military service at the
commencement of the period of the
military service and still so owned by
him.
(2) In any proceeding commenced If
any court during the period of military
service to enforce such obligation arts
ing out of nonpayment of any sum
Hereunder due or out of any other
breach of the terms thereof occurring
service the court may, after hearing, in
its discretion, on its own motion, and
shall, except as provided in section IL.
on application to it by such person in
military service or some person on his
behalf, unless in the opinion of the
court the ability of the defendant 10
comply with the terms of the obligation
is not materially affected by reason of
his military service
(a) stay the proceedings as provided
in this Article; or
(b) make such other disposition OF
the case as may be equitable to con
serve the interests of all parties.
(S) No sale under a power Of sale or
under a judgment entered upon warrant
OF attorney to confess Judgment con
tanned in any such obligation shall be
valid If made during the period Of mill
tary service or within three months
thereafter, unless upon an order of sat+
previously granted by the court and
return thereto made and approved by
the court.
10. No court shalt stay a proceeding
to resume possession of motor vehicle.
tractor, or the accessories of either, OF
for an order of sale thereof, where SAID
motor vehicle, tractor. or accessories
are encountered by a purchase money
mortgage, conditional sales contract, or
q lease or bailment with view to pur-
chase, unless the court shall find that
80 per centum or more OF the purchase
but In any such proceeding the court
may, before entering an order or judg
ment, require the plaintiff to file a
bond, approved by the court. condl
toned to indemnify the defendant, if III
military service, against any loss OIL
damage that he may suffer by reason OF
any such judgment or order should the
Judgment or order be set aside in whole
or in part.
H. ~ The provisions of this section
shall apply when any taxes or assess
ments, whether general or special. fall
ing due during the period of military
service in respect OF real property
cultural, or business purposes by per
son in military service or his Deepen
dents at the commencement of his pc
riOd of military service and still so
occupied by his dependents or employees
are not paid.
(2) When any person in military
service, or any person in his behalf.
shall file with the collector of taxes,
or other officer whose duty it is to en-
force the collection of taxes or assess
ments, an affidavit showing (a) that
tax or assessment has been assessed
upon property which is the subject OF
this section, (b) that such tax or assess
ment is unpaid, and (c) that by reason
Of sach military service the, ability of
such person to pay such tax or assess
ment is materially affected, no sale of
such property shall be made to enforce
the collection of such tax or assessment
or any proceeding or action for such
purpose commenced, except upon leave
of court graated upon an application
made therefor by such collector or other
officer. The court thereupOn may stay
such proceedings or such sale, as pro
vided in this Article, for a period ex-
tending not more than six months after
the termination of the period of military
service of such person.
90 When by law such property may
be sold or forfeited to enforce the col
lection of such tax or assessment. such
person in military service shall have the
right to redeem or commence an actor
to redeem such property, at any time
not later than six months after the
termination of such service, but in No
case later than six months after the
date when this Article ceases to be in
force; but this shall not be taken to
shorten any period. now or hereafter
provided by the laws Of this State for
such redemption.
a. Whenever any tax or assessment
shall not be paid when due, such tax
or assessment due and unpaid shall
bear interest until paid at the rate Of
per centum per annuln. and no other
penalty or interest shall be incurred by
reason of such noDpayment. Any lien
for sCch unpaid taxes or assessment
shall also include such interest thereon.
Ii. Citizens of the United States who
which the United States may be alice
in the prosecution of any war in which
the United States engages while this
Article remains in force shall be en-
titled to the relief and benefits afforded
by this Article, if such service is similar
to military service as defined in this
Article, and if they are hOnorably dis
charged and resume United States
citizenship or die in the service of tht
allied forces or as a result of such
service.
IS. The collection from any person
In the military service of any tax on the
income of such person, whether raining
due prior to or during his period of
military service, shall be deferred for
a period extending not more than six
a months after the termination of his
period of military service if such per
sons ability to pay such tax Is mate
rally impaired by reason of such serv
ice. No interest on any amount OF tax
collection of which Is deferred for anN
period under this section, and no pen
atty for nOnpayment of such amount
during such period shall accrue fcr
such period of deferment by. reason OF
such nonpayment. The running of any
statute of limitations against the col
lection Of such tax by distraint OF
otherwise shall be suspended for TIL
period of military service of any indi
vidual the collection of whose tax II
deferred under this section, and for an
additional period of nine months be
ginning with the day following the
period of military service.
Administrative Remedies
II. Where in any proceeding to en-
force civil right In any court 1t Is
made to appear to the satisfaction OF
the court that any interest, property
or contract has been transferred or ac-
quired with intent to delay the just
enforcement of such right by taxing
advantage of this Article, the court shall
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