248 LAWS OF MARYLAND [CH. 127

Baltimore County (1948 Edition), title "Taxes and
Tax Sales", sub-title "Annual Levy", to provide that the
valuation of personal property subject to taxation in
Baltimore County shall be that valuation upon the assess-
ment books on the fifteenth FIRST day of January in
each and every year.

SECTION 1. Be it enacted by the General Assembly of
Maryland, That Section 397 of Title 27 of the Code of
Public Local Laws of Baltimore County (1948 Edition),
title "Taxes and Tax Sales", sub-title "Annual Levy", be
and it is hereby repealed and re-enacted, with amendments,
to read as follows:

397. For the collection of taxes in Baltimore County the
valuation of REAL property subject to taxation in said
county as it shall appear upon the assessment books on the
fifteenth day of [October] January in each and every year,
AND THE VALUATION OF PERSONAL PROPERTY
SUBJECT TO TAXATION IN SAID COUNTY AS IT
SHALL APPEAR UPON THE ASSESSMENT BOOKS
ON THE FIFTEENTH FIRST DAY OF JANUARY IN
EACH AND EVERY YEAR, shall be final and conclusive
and constitute the basis upon which taxes for the ensuing
fiscal year shall be assessed and levied; provided, that this
provision shall not apply to property liable to taxation in
Baltimore County which may have escaped taxation or
which may have been omitted in the regular course of
valuation, but such property shall be valued and assessed
and the owner or owners thereof charged with all back
and current taxes justly due thereon whenever the same
may be discovered and placed upon the assessment books;
and the annual levy for each and every year shall be
deemed and taken to have embraced all such property
as may have escaped taxation as aforesaid; provided
nothing herein contained shall be construed to give such
County Commissioners the right to assess property for
more than four years' back taxes; and the provisions of
this section, when they shall become operative, shall repeal
all Acts or parts of Acts, laws or parts of laws, incon-
sistent herewith to the extent of such inconsistency.

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

Approved March 27, 1953.