Sec. 10-123. Tax sales on personal property; procedure

If any person is assessed upon the assessment books of the County with personal property only, and the amount of taxes levied thereon shall remain unpaid on January 1 next succeeding the annual levy of taxes in the County, the Director of Finance shall within one (1) month after January 1 in each and every year, or within one (1) month after the discovery of any property belonging to such delinquent, subsequent to January 1 in each and every year levy upon such portion as may be necessary to pay the taxes, interest, costs and fees as herein provided, of the personal property assessed to such delinquent taxpayers.

The Director shall levy the taxes in the same manner as the Sheriff of the County is now or may hereafter be authorized by law to levy upon property upon execution on judgments issued out of the Circuit Court for the County. The Director shall advertise and sell personal property in the same manner as is now or may hereafter be required by law in the case of sales of personal property by the Sheriff of the County, and deliver the property so sold to the purchaser thereof. For the purpose of the levy of the sale herein provided for, the Director of Finance shall have all the powers now had or lawfully exercised by the Sheriff of the Court, executing executions on judgments of the Circuit Court for the County. The Director shall if necessary have the same power now or thereafter to be prescribed by law for the levy upon and the sale of shares of stock in any association or corporation which the Sheriff of the County may or shall possess in executing executions or judgments of the Court.

The Director of Finance shall be entitled to receive out of the proceeds of sales made under this Section, the same fees and allowances as are now or may hereafter be allowed by law to the Sheriff of the County on executions issued as described in Subsection (b). This Section shall be construed as an addition to, and not as substitution for, the powers of the Director to collect taxes assessed upon personal property by suit.

It is expressly provided that the Director, if he deems such course advisable, may proceed to collect any and all taxes due upon any personal property by suit, in the name of the County Council, before any court of competent jurisdiction in and for the County, provided, that at the time of instituting any suit for the collection of taxes upon personal property before any court of competent jurisdiction, the Director shall file a certificate, verified by his oath, stating that at least thirty (30) days prior to the institution of the suit he sent a notice directed to the defendant taxpayer at the last known mailing address or at his best known address advising him that his taxes on personal property were due and unpaid and the amount thereof, and that unless the taxes were paid within thirty (30) days, suit would be instituted for their collection. The certificate shall set forth that, at least thirty (30) days prior to the institution of the suit, the Director posted or caused to be posted a similar notice to the above at the Court House door in Upper Marlboro.

Out of the proceeds of sale of personal property the Director of Finance shall pay all costs and expense incident to such sale, and the taxes in arrears thereon and interest. The surplus, if any, he shall pay over to such delinquent taxpayer.

Any sale or sales of property made under the provisions of this Section shall be reported by the Director to the Circuit Court for the County, in the same way that a Sheriff's sale is reported, within thirty (30) days from the sale showing to whom, and at what price the articles of personal property were respectively sold, the amount of taxes and of interest accrued and costs of the sale.