514

LAWS OF MARYLAND.

SEC. 2. And be it enacted, That this Act shall take effect

from the date of its passage.

Approved April 7, 1904.

CHAPTER 292.

AN ACT to add a new section to Article 3 of the Code of Pub-

lic Local Laws of the State of Maryland, title "Baltimore

County," sub-title "County Commissioners," regulating the

assessment of property and imposition of taxes in Baltimore

County, said section to be known as Section 336.

SECTION 1. Be it enacted by the General Assembly of Mary-

land, That a new section be added to Article 3 of the Code of

Public Local Laws of the State of Maryland, title "Baltimore

County," sub-title "County Commissioners," to be known as

Section 336 and to read as follows :

33B. For the collection of taxes in Baltimore County, the

Valuation of
property in

valuation of property subject to taxation in said county as it

Baltimore

shall appear upon the assessment books on the first day of

County.

March in each and every year, shall be final and conclusive,

and constitute the bases upon which taxes for the next ensuing

fiscal year shall be assessed and levied ; provided, that this pro-

vision shall not apply to property liable to taxation in Baltimore

County which may have escaped taxation or which may have

been omitted in the regular course of valuation ; but such prop-

erty shall be valued and assessed and the owner or owners

thereof charged with all back and current taxes justly due there-

on whenever the same may be discovered and placed upon the

assessment books, and the annual levy for each and every year

shall be deemed and taken to have embraced all such property

Back taxes.

as may have escaped taxation as aforesaid ; provided, nothing

herein contained shall be construed to give said County Com-

missioners the right to assess property for more than four

years' back taxes.

SEC. 2. And be it enacted, That the provisions of this Act,

when they shall become operative, shall repeal all Acts or parts

of Acts, laws or parts of laws inconsistent herewith to the ex-

tent of such inconsistency.

SEC. 3. And be it enacted, That this Act shall take effect

from the date of its passage.

Approved April 7, 1904.