THEODORE R. MCKELDIN, GOVERNOR 1579

sessment made for State and County purposes for said
year. All improvements which become substantially com-
pleted between October 1st and December 31st in any
year shall be assessed for taxes and such improvements
shall be subject to MUNICIPAL taxation in said year at
one half of the regular tax rate for State and County pur-
poses for said year ON THE BASIS OF ONE-HALF OF
THE REGULAR ASSESSMENT MADE FOR STATE
AND COUNTY PURPOSES FOR SAID YEAR. In the
case of buildings under construction, the term "substan-
tially completed" shall mean when the building is under
roof, plastered (or ceiled) and trimmed. Such taxes shall
be due on the first day of July following, and if the taxes
due from any person or corporation shall not be paid
before the first day of November following, there shall be
added on that day a penalty of one per centum (1%)
thereof, and a like penalty of one per centum (1%) on the
first day of each succeeding month, until such taxes and
penalties shall be paid; provided, however, that taxes paid
prior to the first day of November of any year shall be sub-
ject to a discount as follows: Taxes paid during July, two
per cent. (2%); and during August and September one per
per cent. (1 %). Nothing herein contained shall in any way
operate to or be construed to repeal, alter, revise, amend or
operate to or in any manner affect any other provision
in this Charter as to the assessment, collection, or sale
for non-payment of taxes, and all taxes, notwithstand-
ing the provisions of this section, shall be collected,
except as herein specifically provided for, and all proceed-
ings for sales for the non-payment thereof shall be con-
ducted, at the times and in the manner provided for in the
other sections of this Charter.

SEC. 2. And be it further enacted, That this Act shall
take effect June 1, 1953.

Approved April 27, 1953.

CHAPTER 702
(House Bill 531)

AN ACT authorizing and empowering the Mayor and City
Council of Havre Grace to issue and sell coupon bonds

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EXPLANATION: Italics indicate new matter added to existing law.

[Brackets] indicate matter stricken from existing law.
CAPITALS indicate amendments to bill.
Strike out indicates matter stricken out of bill.