452 LAWS OF MARYLAND. [CH. 270

the same providing for filing of certificates with the County
Commissioners for construction of buildings.

WHEREAS, delays have been found to occur in advising the
County Commissioners of Howard County and the Assessors
of particular districts in said county of the erection of new
buildings or substantial improvements to existing buildings,
so that the same may be promptly included in the tax basis,
and to prevent such delays and to secure prompt information
relating to construction of improvements, this statute is
enacted.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That a new section be and the same is hereby added to
Article 14 of the Code of Public Local Laws of Maryland, title
"Howard County", sub-title "County Commissioners and
County Collector", to come in immediately after Section 73
of said Article of said Code, to be designated 73A, and to read
as follows:

73A. That after June 1, 1939, no building or structure of
any kind whatsoever, exceeding in value One Hundred Dol-
lars ($100. 00) shall be erected, constructed or added to in any
of the districts of Howard County, without the owner first
filing with the County Commissioners a statement over his
or her signature containing substantially the following
information: (1) name of the owner; (2) name of the builder;
(3) location of building; (4) whether the building is entirely
new or the construction is an addition to an existing building,
and (5) approximate cost of the improvements. On filing such
statement the Clerk of the County Commissioners shall issue
to the owner a certificate to the effect that the statement
provided for herein has been filed and that construction may
proceed. Any owner causing to erect, construct or add to
any building or structure without first filing the statement
and securing the certificate herein provided for, shall be guilty
of a misdemeanor and on conviction before a Justice of the
Peace or the Circuit Court for Howard County, shall be fined
not more than Twenty-five Dollars ($25. 00). All statements
filed with the County Commissioners shall be immediately
forwarded by them to the Assessor of the particular district
where the contemplated improvements are to be made, and it
shall be the duty of said Assessor to value the same for taxing
purposes and report such values to the County Commissioners,
as provided in Section 73 of this Article.

SEC. 2. And be it further enacted, That this Act shall take
effect from June 1, 1939.

Approved May 3, 1939.