1232 LAWS OF MARYLAND [CH. 638

89. (Levy) All taxes, charges and assessments against
real or personal property within the Town shall be levied
for the calendar year and as of the first day of January
of such year as the date of finality. As soon as may be
practicable after the date of finality in each year, the Town
Commissioners shall fix by resolution the rate of Town
taxation for such ensuing year on all assessments, persons
or property subject to taxation.

90. (Notice of Levy) The Town Clerk shall, as soon
as the annual levy is made, give public notice thereof by
one publication inserted in a newspaper printed and pub-
lished in said Town.

91. (Tax Bills) Within thirty (30) days after the
Town Commissioners have struck the levy for each calen-
dar year, the Town Clerk shall render an account of the
tax due to every person named on the tax rolls whose
assessment has become final for such year; provided that
any property which may have escaped assessment or been
omitted in the regular course of valuation may be subse-
quently valued and assessed and the owner or owners
thereof charged with current taxes justly due thereon.

92. (Date Due) (a) All Town taxes, charges and
assessments against real or personal property within the
Town shall be due and payable on and after the first day
of April of such calendar year, and shall be overdue and
in arreas on the first day of the succeeding June, and shall
bear interest at the rate of one-half of one percent for
each month or fraction of a month from the first day of
April until paid; provided, however, that the Town Com-
missioners may allow such discounts for payments prior
to said first day of June and charge and collect such penal-
ties for failure to make payment before said first day of
June as may prior to the date of finality be fixed by reso-
lution of the Town Commissioners.

(b) In the event that any tax bill be not mailed before
the first day of May of any year, the same shall be pay-
able without interest, at any time within thirty (30) days
after the mailing of the bill. All such tax bills not paid
within thirty (30) days after the mailing of the bill as
aforesaid, shall be overdue and in arrears and shall bear
interest at the rate of one-half of one per centum for each
month or fraction thereof accounting from the date the
said bill was mailed.

93. (Liens) All unpaid Town taxes, charges and
assessments on and against real estate shall be, until