988 LAWS OF MARYLAND. [CH. 463

be due, if payable annually, on the first day of January in
each and every year and shall be collected by the treasurer of
Baltimore County in the same manner and at the same time
as State and County taxes are collected. In the event any
such annual assessment or charge be not paid when due, in-
terest thereon, beginning on the first day of the following
June, shall be added at the rate of one-half of 1% per
month until paid. The fiscal year of the Metropolitan Dis-
trict shall correspond with the calendar year and for the
purpose of effecting such change the Commissioners shall pro
rate all assessments and charges which may have become due
and payable during the year 1937 had this Act not been passed,
so that a just proportion of the same shall become due and
payable on January 1, 1938, and on or prior to the first day
of January in each and every year, beginning with the year
1938, said Commissioners shall deliver to the treasurer of
Baltimore County a statement showing the Metropolitan Dis-
trict assessments and charges due and payable, including such
as may be in arrears, identifying, with respect to each of said
assessments and charges, the properties on which the same
are liens. Such statement shall be made by appropriate
notation on the assessment or tax ledgers of the Commission-
ers 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
possible, 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 sub-
ject to by way of lien for such assessments and charges. It
shall be the duty of the treasurer of Baltimore County in mak-
ing up the tax bills to make provision under appropriate head-
ing 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 treas-
urer shall accept no taxes on real estate unless tendered at
the same time payment of all Metropolitan assessments,
charges and taxes shown on his books as liens on the prop-
erty 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 Commissioners