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Session Laws, 1945
Volume 589, Page 1785   View pdf image (33K)
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HERBERT R. O'CONOR, GOVERNOR. 1785

deliver to the treasurer of Baltimore County a statement
showing the Metropolitan District 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 assess-
ment or tax ledgers of the Commissioners and on the tax rolls
customarily delivered to the treasurer, or in such other appro-
priate 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 Metro-
politan 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 subject to by way of lien
for such assessments and charges. It shall be the duty of the
treasurer of Baltimore County in making up the tax bills to
make provision under appropriate heading for a statement
thereon of, and to state thereon, the amount of such assess-
ments 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 appro-
priately shown on said tax bill. The treasurer 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 property 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 of Baltimore County, evidenced
by the passage of an ordinance as hereinafter provided, accept
payment of such assessments and charges so in arrears in
installments. The Commissioners are hereby authorized by
ordinance to provide for the payment of Metropolitan District
annual assessments and charges which may be due or in
arrears for two or more years prior to January 1, 1938, in
installments. Such ordinance shall have the force and effect
of law, shall operate uniformly in the Metropolitan District
and shall permit payment in no greater number of annual
installments than six. All unpaid installments shall bear
interest at the rate of one-half of 1% per month until paid
In the event there be established under any ordinance or law
the practice of permitting payments in Baltimore County of
taxes in installments, the provisions herein with respect to
payment of Metropolitan District annual assessments and

 

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Session Laws, 1945
Volume 589, Page 1785   View pdf image (33K)
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