40 LAWS OF MARYLAND. [CH. 7

became payable, and providing that all taxes payable on
January 1, 1944, and thereafter, and unpaid, shall constitute
such liens; and to repeal and re-enact, with amendments,
Sections 72 and 73 of said Article, as amended by Chapter
761 of the Acts of the General Assembly of Maryland of
1943, providing a definition of "tax" as used in said sub-
title, and providing the time during the year 1944 in which
Collectors shall sell, under the provisions of said sub-title,
respectively.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That a new section be added to Article 81 of the Anno-
tated Code of Maryland (1939 Edition), title "Revenue and
Taxes", sub-title "Tax Sales", to follow immediately after Sec-
tion 71 and to be the first section under said sub-title of said
Article, and to be known as Section 71A, said new section to
read as follows:

71A. From and after January 1, 1944, all unpaid State,
County and City taxes on real estate shall be until paid, liens
on the real estate in respect to which they are levied from the
date they became or become payable.

SEC. 2. And de it further enacted, That Sections 72 and 73
of Article 81 of the Annotated Code of Maryland (1939 Edi-
tion), as amended by Chapter 761 of the Acts of the General
Assembly of Maryland of 1943, be and the same are hereby re-
pealed and re-enacted, with amendments, so as to read as fol-
lows :

72. DEFINITIONS. When used in this sub-title, "Collector"
means the County official whose duty it is to collect all taxes
of the State of Maryland levied or to be levied for any year on
real property in the County for which he is elected or ap-
pointed, and in Baltimore City the Collector appointed by the
Mayor of the City of Baltimore in the manner prescribed by
by the Charter of said City, and the agents of the Collector
when the context requires.

"Tax" means any tax, charge or assessment of any kind what-
soever, due to the State of Maryland or any of its political
sub-divisions, or any other taxing agency as defined in this
sub-title, which under the provisions of this sub-title or any
other provision of law, regulation, resolution or ordinance
is a lien against the real property on which it is levied and/or
assessed.