350 LAWS OF MARYLAND. [CH. 378

ment of taxes is due, making taxes a first lien on property,
and providing for interest on past due taxes.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Section 490 of Article 2 of the Code of Public Local
Laws of Maryland (1930 Edition), title "Anne Arundel Coun-
ty", sub-title "Treasurer", as said section was amended by
Chapter 792 of the Acts of 1943, be and it is hereby repealed
and re-enacted, with amendments, to read as follows:

490. Any taxpayer in Anne Arundel County who desires a
change in a locally made assessment of property for taxation
must file a written application therefor with the County Com-
missioners of said County before the first day of August pre-
ceding the date of finality or no change resulting therefrom
shall be effective for the ensuing fiscal year. For the purpose
of the tax levy for the succeeding fiscal year, the first day of
October shall be the date of finality with respect to assess-
ment of property in Anne Arundel County. The County Com-
missioners of said County shall make their annual levy for
State and County taxes between the fifteenth day of October
and the first day of November in every year beginning with the
year 1939, and the same shall be a first lien on all property,
real and personal, assessed for said taxes from the first day of
January next succeeding the date of the levy therefor and
shall be due and payable on the last named date. Taxes on all
automobiles shall be due and payable from the date of their
assessment. On all taxes for county purposes that are due
after the first day of April of the year for which they
were levied, interest shall be added at the rate of six per
centum per annum; and the treasurer shall charge said interest
on tax bills for county purposes regularly in the manner afore-
said, and shall note the same upon his books and upon the
receipts given for taxes so paid.

SEC. 2. And be it further enacted,, That this Act shall take
effect June 1, 1945.

Approved ^arch 24, 1945.

CHAPTER 378,

. (Souse Bill 403)

AN ACT to add a new section to Article 2 of the Code of
Public Local Laws of Maryland (1930 Edition), title "Anne
Arundel County", sub-title "Annapolis", said new section to