§ C-31. Tax sales: Procedure, assessments.  


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  • The Town Clerk of Cheverly is authorized to enforce the collection of all taxes and/or special assessments levied by the Mayor and Council of Cheverly, and in default thereof, in accordance with the provisions of Sections 70—123, inclusive, of Article 81 of the Annotated Code of Maryland (1957 Edition), and as amended by the General Assembly.

    Until a final decree is passed under the provisions of Sections 70—123, inclusive, of Article 81, aforesaid, foreclosing all rights of redemption in any property certified by the Town Clerk of Cheverly to the Treasurer of Prince George's County, Maryland, and sold by the Treasurer, and until a deed to said property is executed and delivered to the holder of the certificate of sale, such property shall continue to be assessed by the Mayor and Town Council of Cheverly as though no sale has been made, whether the County or some other entity or person holds the certificate of sale. All taxes accruing subsequent to the date the Town Clerk of Cheverly certified to the Treasurer for Prince George's County, Maryland, all taxes then due it, together with interest and penalties thereon, shall be additional liens against the property. The Town Clerk of Cheverly, upon receipt of a notice from the Treasurer of Prince George's County, Maryland, that the Treasurer intends to hold a tax sale of property upon which taxes are in arrears, in addition to certifying all taxes assessed on property not heretofore certified to said Treasurer, shall in a separate statement report all subsequent accrued taxes assessed on property heretofore certified to the Treasurer for which payment has not been received. The said statement shall contain a reference to the date the property was initially certified to the Treasurer of Prince George's County, Maryland, the date the subsequent taxes became in arrears, the names of the person who last appears as the owner of said property on the tax rolls of the Town of Cheverly. The amounts so certified to the Treasurer of Prince George's County, Maryland, shall be collected before a deed is delivered by the Treasurer, as hereinbefore provided.

(Amended by Ord. No. 8-76)