[HISTORY: Adopted as indicated in text (Ch. 34, §§ 34-13 and 34-14, of the 1990 Code of Public Local Laws). Amendments noted where applicable.]
Taxation — See Ch. 337.
[1961 Code, § 137; 1963, ch. 94, § 1; 1970 Code, Sec. 9-13; 1977, ch. 630, § 2; 1986, ch. 148, § 1; 1988, ch. 227, § 2; 1989, ch. 302, § 1; 1992, ch. 214, § 1; 1992, ch. 234, § 1; 2000, ch. 82, § 1; 2-15-2000 by Ord. No. 2000-1; 3-7-2006; 2010, ch. 603, § 1]
Taxes are due and payable in accordance with Title 10, Subtitles 1 and 2, of the Tax-Property Article of the Annotated Code of Maryland. Immediately after December 1, the Director of Finance shall send notice of all unpaid accounts, showing the amount of the assessment, the taxes due, and the charges that have been added. The notice shall warn the delinquent that unless settlement in full is made before the next March 1, the property so assessed will be advertised and sold according to the provisions of this section and Part III of Title 14, Subtitle 8, of the Tax-Property Article of the Annotated Code of Maryland.
Immediately after the levy is made, the Director of Finance shall make out the bill of each taxpayer and shall forward the bill by mail or otherwise to the person, or the person's agent, to whom taxes have been assessed. On March 1 of each year, the Director of Finance shall make a list by election districts, in their numerical order, of taxes due and in arrears. The list shall contain the name of each person or body corporate assessed with property on which taxes are due and in arrears, a brief description of the property, real and personal, and references to conveyances or another description that identifies real property, and the amount of the tax levied and in arrears, with the interest and costs that will accrue through the day of sale. A notice shall be attached to the list stating that if the taxes are not paid on or before the first Monday in June, together with the interest accrued and the proportional cost of advertising and fees, the Director of Finance will proceed at 10:00 a.m. on the first Monday in June, at the County administration building, to offer each parcel of land or the personal property for sale to the highest bidder for cash. The list and notice shall be published four times, once a week for four successive weeks prior to the first Monday in June in one or more newspapers having a general circulation in the County. On the first Monday in June, the Director of Finance shall, at the hour and places named in the advertisement, proceed to sell the parcels of land and the personal property, beginning with the first on the list and so on in order. The sale shall continue each secular day, legal holidays excepted, from 10:00 a.m. until 4:30 p.m. until each property has been offered. If the Director of Finance, by reason of illness or other disability, is unable to conduct the sale, then a deputy appointed by the Director of Finance shall conduct the sale and make the affidavit to the report of sales as provided for by law.
The Director of Finance, in and about the collection of delinquent taxes, shall have all the powers and authority of a collector of taxes under the Annotated Code of Maryland; and should the Director of Finance deem it impracticable to sell personal property liable for taxes at the time and place aforesaid, then he may advertise and sell said personal property under the power and authority conferred upon collectors of taxes by the Tax-Property Article of the Annotated Code of Maryland, provided that the Director of Finance shall proceed with such sales as soon as possible after the first Monday in June, as named in this section.
The Director of Finance is not entitled to any commission on the amount of sales made by him in pursuance of the provisions of this section.
Property sold for taxes may be redeemed as provided by the Annotated Code of Maryland upon the payment of the taxes, with interest, costs of advertising, and actual expenses of sale.
The Director of Finance, in and about the collection of delinquent taxes, shall have authority to employ such counsel as may be necessary, and if provided in the annual budget, to advise and assist the Director of Finance.
[Amended 11-13-2012 by Ord. No. 2012-12]
Delinquent taxes, interest due on the taxes and any costs or penalties due and owing on or after May 1 of each year shall be paid by cash, cashier's check, certified check, money order or credit card as honored by the County.
Upon payment in full of a County property tax bill in the month of July, and on the first semiannual installment payment of a County property tax bill in the month of July, there shall be a discount of 0% of said bill, and upon payment in full of a County property tax bill in the month of August, and on the first semiannual installment payment of a County property tax bill in the month of August, there shall be a 0% discount in the amount of the property tax. The discounts set forth herein may be established annually by resolution of the Council.
[Amended 6-2-2015 by Bill. No. 2015-05]
Editor's Note: This bill provided an effective date of 7-1-2015.
[1961 Code, § 138; 1970 Code, Sec. 9-14]
The Director of Finance of Cecil County shall not pay any claim against said County without first deducting from the amount thereof all and every sum or sums due or owing to said County for taxes or otherwise by the holder of said claim, and no assignment of such claim to avoid such deduction shall be valid.