1236 LAWS OF MARYLAND. [CH. 710

TAXES

14. (1) The provisions of this section shall apply when
any taxes or assessments, whether general or special, falling
due during the period of military service in respect of real
property owned and occupied for dwelling, agricultural, or
business purposes by a person in military service or his de-
pendents at the commencement of his period of military serv-
ice and still so occupied by his dependents or employees are
not paid.

(2) When any person in military service, or any person in
his behalf, shall file with the collector of taxes, or other of-
ficer whose duty it is to enforce the collection of taxes or as-
sessments, an affidavit showing (a) that a tax or assessment
has been assessed upon property which is the subject of this
section, (b) that such tax or assessment is unpaid, and (c)
that by reason of such military service the ability of such
person to pay such tax or assessment is materially affected,
no sale of such property shall be made to enforce the collec-
tion of such tax or assessment, or any proceeding or action
for such purpose commenced, except upon leave of court
granted upon an application made therefor by such collector
or other officer. The court thereupon may stay such proceed-
ings or such sale, as provided in this Article, for a period ex*
tending not more than six months after the termination of
the period of military service of such person.

(3) When by law such property may be sold or forfeited
to enforce the collection of such tax or assessment, such per-
son in military service shall have the right to redeem or com-
mence an action to redeem such property, at any time not
later than six months after the termination of such service,
but in no case later than six months after the date when
this Article ceases to be in force; but this shall not be taken
to shorten any period, now or hereafter provided by the laws
of this State for such redemption.

(4) Whenever any tax or assessment shall not be paid when
due, such tax or assessment due and unpaid shall bear interest
until paid at the rate of 6 per centum per annum, and no
other penalty or interest shall be incurred by reason of such
nonpayment. Any lien for such unpaid taxes or assessment
shall also include such interest thereon.

15. Citizens of the United States who serve with the forces
of any nation with which the United States may be allied in
the prosecution of any war in which the United States en-
gages while this Article remains in force shall be entitled to
the relief and benefits afforded by this Article, if such service
is similar to military service as defined in this Article, and if
they are honorably discharged and resume United States citi-