106 LAWS OF MARYLAND. [CH. 47

CHAPTER 46
(House Bill 12)

AN ACT to add a new section to the Public Local Laws of
Prince George's County, Flack's Edition, 1943, (being
Article 17 of the Code of Public Local Laws of Maryland),
title "Prince George's County", sub-title "Taxes", the said
new section to be known as Section 1326A and to follow
immediately after Section 1326, providing for the assess-
ment of improvements on real estate for parts of the
regular tax year in said County.

SECTION 1. Be it enacted 'by the General Assembly of Mary-
land, That a new section be, and it is hereby, added to the
Public Local Laws of Prince George's County, Flack's Edition,
1943, (being Article 17 of the Code of Public Local Laws of
Maryland), title "Prince George's County", sub-title "Taxes",
the said new section to be known as Section 1326A and to
follow immediately after Section 1326, and to read as fol-
lows:

1326A. All improvements on real estate which become sub-
stantially completed between January 1st and March 31st in
any year shall be assessed for taxes and such improvements
shall be subject to taxation in said year at three-fourths of
the regular tax rate levied for state and county purposes for
said year. All improvements on real estate which become
substantially completed between April 1st and June 30th of
any year shall be assessed for taxes and such improvements
shall be subject to taxation in said year at one-half of the
regular tax rate levied for state and county purposes for said
year. In the case of buildings under construction the term
"substantially completed" shall mean when the interior walls
are finished;

SEC. 2. And be it further enacted, That this Act is hereby
declared to be an emergency measure and necessary for the
immediate preservation of the public health and safety, and
having been passed by a yea and nay vote, supported by three-
fifths of all of the members elected to each of the two Houses
of the General Assembly of Maryland, the same shall take
effect from the date of its passage.

Approved June 1, 1948.

CHAPTER 47
(House Bill 13)

AN ACT to repeal Sections 1334 to 1356, both inclusive, of
the Code of Public Local Laws of Prince George's County
(Flack's Edition, 1943), title "Prince George's County",