Surratts Associates v. Prince George's County

In this appeal that stems from an action ex contractu for past due general taxes, instituted by tax collecting authorities against a defaulting property owner, we are requested to determine: 1) Whether real property taxes may be collected, either through invoking the tax sale provision and its related redemption foreclosure procedure set out in Md. Code (1957, 1975 Repl. Vol., 1979 Cum. Supp.), Article 81, §§ 70-123C 1 or alternatively, by way of an action of assumpsit under section 206 of that article? 2 And, if so, 2) Whether the sale and purchase of the property by the county at a tax sale…