§ 10-124. List of real property taxes in default; notice.

(a)

The Director of Finance shall make up and publish as prescribed by law a list of all taxes assessed upon real estate, which then remain unpaid and in default. The list shall contain the name or names of the persons appearing upon the assessment books as the owner or owners of each piece of the real estate, and if the real estate has changed hands, in whole or in part, and such change is known to the Director, also, the present owners thereof, the location of the property by district, the quantity of land it contains and other matters of description that may be known to the Director, such as its name, the adjacent property holders, the book and page of the County land records which contain the transfer of the property to the present owner, if ascertained, and the amount of taxes in default, with the interest and the penalties accrued, and to accrue to day of sale, upon each piece of the real estate.

(b)

To the list shall be appended a notice that if such tax or taxes, interest and penalties and the costs of sale are not paid before the second Monday of May following, the Director of Finance will, on that day, at 10:00 A.M., at the Court House, in the town of Upper Marlboro, proceed to offer each of the parcels of real estate for sale at public auction to the highest bidder for cash, to satisfy the taxes, interest, penalties and costs of the sale therein, beginning with the first parcel on the list and continuing on in the order of the list, from day to day, until all have been offered for sale. On the second Monday in May the Director of Finance shall proceed to make the sale in conformity with the published notice.

(c)

Property owned by a common ownership community shall not be eligible for tax sale. Pursuant to Section 13-316(e) of this Code, "common ownership community" means a condominium, cooperative housing corporation, or a homeowners association, as defined in State law.

(Laws 1898, ch. 222, Sec. 116; PLL 1912, Art. 17, Sec. 218; PLL 1930, Art. 17, Sec. 351; 1943 Code, Sec. 450; Laws 1953, ch. 12; 1953 Code, Sec. 488; Laws 1955, ch. 382; Laws 1957, ch. 817, Sec. 488; Laws 1968, ch. 339, Sec. 1; PLL 1963, Sec. 20-14; CB-46-2017)

Editor's note

Section 2 of CB-46-2017 (DR-2) provides that on January 1, 2021, Subsection (c) of Section 10-124 of the Prince George's County Code, shall be abrogated and be of no further force and effect.