69 A.2d 784 | Md. | 1949
This appeal from a decree for specific performance of a contract for the sale of certain parcels of real estate *151 on Frederick Road and on Stonecroft Road in Baltimore City, raises questions as to the validity of the titles obtained under tax sales. The vendor, the appellee, obtained title from one Anna Gresser, who in turn obtained title from the Mayor and City Council of Baltimore, who purchased the properties at sales by the Collector for non-payment of taxes in 1935 and 1939, respectively.
As to the first sale, it appears that the Collector's notice was served on George W. Rebhan, the President of the Stonecroft Corporation, the owner of the properties, who acquired them by deed in 1931. In the assessment rolls, these properties were erroneously assessed to the Ellersleigh Company, a defunct corporation which had never held title. The appellant contends that the notice should have been given to the person or corporation last assessed. There is no merit in this contention.
The statute, section 56, Charter and Public Local Laws of Baltimore City (1938 Ed.) provides that the Collector, before advertising, shall "give to the person or persons so in arrears or to one of them, if more than one, or leave at his or her or their residence, or last known residence of one of them, and if no such residence be known, there shall be left upon the premises so to be sold for taxes, a statement of his or her or their indebtedness, and not less than thirty days' notice of his (said Collector's) intention, if the bill is not paid, to enforce the payment thereof by distraint or execution."
"The object of such statutory provisions is to give the owner of the property either actual or constructive notice of the taxes due, and that his property will be sold unless the amount thereof is paid." Amos v. Abromaitis,
The appellant further contends that the notice was insufficient because it did not follow the language of the statute, "to enforce the payment thereof by distraint or execution," but warned that "unless charges are paid within 30 days from this date, the property will be advertised and sold to satisfy the indebtedness". There is no magic in the words "distraint or execution". The notice clearly indicated the Collector's intention to enforce payment by sale in the manner prescribed by law. McMahon v. Crean,
The sale was made on February 7, 1935, and the report of sale was filed on February 7, 1936. An order nisi was signed on June 10, 1941, and finally ratified on July 28, 1941. The appellant contends that the sale was defective, because the report of sale was filed before the expiration of a year and a day from the date of sale, *153 the period of redemption, under Section 63 of the Charter. In the case of the properties on Stonecroft Road, the sale was made on November 2, 1939, and the report of sale on December 2, 1940. The appellant contends that this report was made too late.
There is no time limitation in the statute (section 65 of the Charter), nor is there anything to indicate that the report could not properly be made as soon as the sale is completed, as is required under some of the local laws. In any event, no action of the Collector could cut short the right of redemption within a year and a day. Cf. Stewart v. Wheatley,
The Baltimore City statute does not require the payment of the purchase money into court, but provides that the purchaser shall pay to the City Collector only the amount of taxes due, the balance of the purchase price to remain on credit for a year and a day (section 58). The owner may at any time within that period redeem by paying or tendering to the City Collector the amount of the purchase price (section 63). Thus, the redemption provisions are wholly independent of the provisions for order nisi and subsequent ratification of the sale by the court. The decision inTaylor v. Forrest, (1903),
Since we find that the sales in question were in substantial compliance with the Statute, the decree appealed from will be affirmed.
Decree affirmed, with costs. *155