Baltimore Charter Decoded

Accessible Law for All People

§ VII-15 Department of Finance: distraint or levy for taxes.

(a) Good or chattelsnotice of proposed sale.

Whenever the Director shall distrain or levy upon any goods or chattels in Baltimore City for
nonpayment of any taxes, state or municipal, due by the owner thereof, before making sale of
property so distrained or levied upon, the Director shall give notice as required by law, including
notice by advertisement published twice a week for one week prior to the day of sale, and also on
the day of sale, in three of the daily newspapers published in the City, that the Director will sell
for cash, at public auction, to the highest bidder, on the day and at the time and place mentioned
in the advertisement, the property therein specified, unless on or before the day of sale the entire
amount of taxes for which such distraint or levy shall have been made, with interest thereon, and
costs of making the levy and advertisement, shall be paid.

(b) Goods or chattelsapplication of proceeds.

Whenever the Director shall sell any goods or chattels levied or distrained upon for taxes, state or
municipal, in Baltimore City, after due advertisement as required in the preceding paragraph, the
Director shall retain out of the proceeds of sale the amount of taxes due from the delinquent, for
which the levy or distraint shall have been made, with interest thereon, and all costs incurred in
making the sale, and shall pay over the surplus, if any, to the owner of the property so levied
upon and sold.

(c) Other sales.

All other sales of real or personal property, or interests therein, for nonpayment of taxes or other
charges shall be conducted by such persons and in such manner as may be prescribed by law.