98 LAWS OF MARYLAND. [CH. 68

annually upon all the property of the Town, subject to as-
sessment and tax for State and County purposes, such taxes
and at such rates as may be necessary, in its judgment, for
the anticipated expenses of the next succeeding fiscal year,
not to exceed $0.25 on the One Hundred Dollars ($100.00)
assessed valuation; provided, however, that any tax levied
under this section for the calendar year 1947 shall be collected
only for that part of a year subsequent to the effective date
of this Act.

(b) Real property, within the Town of College Park, having
the character of rural and undeveloped and unimproved land,
woodland, or land primarily 'for farming purposes shall be
a class of property and a rate of tax may be levied thereon
different from the rate to be levied on all other property with-
in the Town, and said different rate of tax on said class
shall in no case exceed $0.10 on the One Hundred Dollars
($100.00) assessed valuation.

(c) All taxes levied under this section shall be a lien
on any and all property of the person, company, or corpora-
tion against whom they are levied, and the Mayor and Com-
mon Council shall by ordinance or resolution provide for
the systematic and orderly collection of taxes consistent with
those provisions of Article 81 of the Code of Public General
Laws of Maryland and Article 17 of the Public Local Laws
of Maryland, title "Prince George's County", applicable
thereto.

(d) The Treasurer of the Town of College Park upon re-
ceiving notice from the Treasurer of Prince George's County,
as is provided for in Section 74 of Article 81 of the Code
of Public General Laws of Maryland, not later than 30 days
after receipt of said notice from the Treasurer of Prince
George's County, shall certify to said County Treasurer a
statement of all taxes due the Town of College Park and the
payment of said taxes shall be enforced in accordance with
the provisions of Code of Public General Laws of Maryland
relating to tax sales generally, as provided by Chapter 761
of the Laws of Maryland of 1943; codified in the 1943 Sup-
plement to the Annotated Code of Maryland as Sections 72
to 90V, inclusive, of Article 81 of said Code. The payment of
said taxes may be enforced in any other manner now provided
by law. Taxes on personal property shall be collected as
is now provided by law for the collection of such taxes due
Prince George's County.

(e) The fiscal year of said Town shall be the calendar year.