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Session Laws, 1947 Special Session
Volume 404, Page 33   View pdf image (33K)
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WM. PRESTON LANE, JR., GOVERNOR. 33

on the assessment or tax ledgers of the Commissioners and
on the tax rolls customarily delivered to the treasurer, or in
such other appropriate manner, as the Commissioners may
determine. The Commissioners are directed, as far as possi-
ble, to make all assessments and charges, except water
charges, in the Metropolitan District readily identifiable on
the tax ledgers and tax rolls of the county in the possession
of the Treasurer of Baltimore County, to the end that the
Treasurer of Baltimore County and each taxpayer of the
county may see what each assessable property in the county
is subject to by way of lien for such assessments and charges.
It shall be the duty of the Treasurer of Baltimore County
in making up the tax bills to make provision under appro-
priate heading for a statement thereon of, and to, state
thereon, the amount of such assessments and charges (except
water service charges), due for the current year and of the
amount thereof in arrears. Should a tax be imposed on any
taxable property of the Metropolitan District or of Baltimore
County under any provision of this Act, the rate. and amount
of such tax shall be also appropriately shown on said tax bill.
The treasurer shall accept no taxes on real estate unless
tendered at the same time payment of all Metropolitan assess-
ments, charges and taxes shown on his books as liens on the
property with respect to which taxes are tendered, except in
case of Metropolitan assessments and charges in arrears for
two or more years, accounting from January 1, 1938, as to
which he may, with the prior approval of the County Com-
missioners of Baltimore County, evidenced by the passage of
an ordinance as hereinafter provided, accept payment of such
assessments and charges so in arrears in installments. The
Commissioners are hereby authorized by ordinance to provide
for the payment of Metropolitan District annual assessments
and charges which may be due or in arrears for two or more
years prior to January 1, 1938, in installments. Such ordi-
nance shall have the force and effect of law, shall operate
uniformly in the Metropolitan District and shall permit pay-
ment in no greater number of annual installments than six.
All unpaid installments shall bear interest at the rate of
one-half of 1% per month until paid. In the event there be
established under any ordinance or law the practice of per-
mitting payments in Baltimore County of taxes in install-
ments, the provisions herein with respect to payment of Metro-
politan District annual assessments and charges in install-
ments shall cease to be operative and in lieu thereof with
respect to each assessable property all Metropolitan annual
assessments and charges thereon shall be included in the
taxes thereon and collected together, in installments. The
Commissioners are hereby authorized and empowered to adopt
and pass all needful ordinances, which shall have the force
2

 

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Session Laws, 1947 Special Session
Volume 404, Page 33   View pdf image (33K)
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