1546 LAWS OF MARYLAND [CH. 688

empted for FROM municipal taxes, shall be the same as the
tax rate on personal property within the corporate limits of
Pocomoke City as it heretofore existed.

(b) The tax rate on real property improved by dwellings
or other buildings within said taxing district shall not
exceed Twenty-five Cents (25¢) on every One Hundred
Dollars ($100. 00) of assessed property for a period of five
(5) years accounting from the first day of January, Nine-
teen Hundred and Fifty-four, unless within said period of
five (5) years, water and sewer mains shall be laid adjacent
to said improved real property under one or more streets
on which said improved real property is situated, and unless
street lights shall be erected and maintained adjacent to
said improved real property on one or more streets on
which said improved real property is situated or unless
said water and sewer mains be laid and street lights be
erected and maintained as aforesaid, on the street nearest
said improved real property, provided said property does
not abut on any street; provided, however, that from and
after the time of the completion of the laying of said water
and sewer mains and the erection of said street lights ad-
jacent to said improved real property, as above set forth,
or from and after the first day of January, Nineteen Hun-
dred and Fifty-nine, whether the said water and sewer
mains are laid and street lights are erected or not, the
Mayor and Council of Pocomoke City shall have full power
to levy and collect taxes on said improved real property at
the same rate as on property of like kind within the cor-
porate limits of Pocomoke City as they heretofore existed.

(c) No taxes shall be levied or collected on vacant lots
or parcels of land within said district for a period of five
(5) years accounting from the first day of January, Nine-
teen Hundred and Fifty-four, unless within said five (5)
years, water and sewer mains shall be laid and street
lights erected and maintained adjacent to said property,
as described in the preceding sub-paragraph of this sec-
tion. Provided, however, that from and after the date on
which said vacant lots or parcels of land shall be improved
by the erection of dwellings or other buildings thereon, the
said land, together with the buildings and improvements
thereon, shall be taxed as improved property, as described
in the preceding sub-paragraph of this section; and pro-
vided, further, that from and after the time of the com-
pletion of the laying of said water and sewer mains, and
the erection of said street lights, adjacent to said property,
as aforesaid, or from and after January first, Nineteen
Hundred and Fifty-nine, whether said water and sewer