Town of Princess Anne, MD Chapter 142 Taxation

[HISTORY: Adopted by the Commissioners of the Town of Princess Anne as indicated in article histories. Amendments noted where applicable.]

Article I Endorsement of Deeds

[Adopted 12-4-1991 as Ch. II, Art. V of the 1991 Code]

§ 142-1 Authority of Town Manager.

The Town Manager is hereby required and authorized to affix a stamp to any deed conveying real estate or chattels real located within the corporate limits of the Town of Princess Anne indicating that the municipal real estate taxes, water rents and all other municipal liens and charges against said property have been paid as of the last preceding due date. Such stamp shall be affixed only if such taxes, liens and charges have in fact been paid when such deed is presented to him/her prior to recordation among the land records of Somerset County.

§ 142-2 Endorsement authorizes transfer and recordation.

The certification or stamp of the Town Manager showing that all taxes, charges and assessments have been paid shall be endorsed on the deed, and such endorsement shall be sufficient authority for transfer on the assessment books and shall be sufficient to authorize the receipt of such deed for recordation by the Clerk of the Circuit Court.

Article II Tax Penalty

[Adopted 11-2-1992]

§ 142-3 Penalty imposed.

Should any taxpayer fail to pay property taxes rightfully due to the Town of Princess Anne by the first day of January after billing pursuant to Section 812 of Article VIII of the Town Charter, the taxpayer shall pay a tax penalty of 2% per month of the total tax liability on the property for each month or fraction of a month from the first day of January.

§ 142-4 Collection.

This tax penalty shall be collected at the time of payment of the taxes by the owner or, pursuant to Section 813 of Article VIII of the Charter, at the time of sale of tax-delinquent property by the Town of Princess Anne.