276                               LAWS OF MARYLAND                        [CH. 196

CHAPTER 195

(Senate Bill 359)

AN ACT to add new Section 489-A to the Harford County Code
(1942 Edition), being Article 13 of the Code of Public Local
Laws of Maryland, title "Harford County" sub-title "Taxes and
County Treasurer", to follow immediately after Section 489
thereof, relating to and providing a lien for the collection of
personal property taxes in Harford County.

SECTION 1. Be it enacted by the General Assembly of Maryland,
That new Section 489-A be and it is hereby added to the Harford
County Code (1942 Edition), being Article 13 of the Code of Public
Local Laws of Maryland, title "Harford County", sub-title "Taxes
and County Treasurer", to follow immediately after Section 489
thereof, and to read as follows:

489-A. (a) All personal property taxes in this county, together
with all increases, interest and penalties thereon, shall become, from
the time due and payable, a personal debt of the person liable to
pay the same to the county or to any taxing unit thereof.

(b) The tax, and all increases, interest and penalties thereon shall
be a lien upon the property of any person liable to pay the same to
the county or taxing unit thereof to which the tax is payable from
and after the time when notice has been given that such tax has
become due and payable as provided herein. Notice of such lien
shall be filed by the Collector of Taxes for the taxing unit to which
the tax is payable with the Clerk of the Circuit Court of Harford
County. The Clerk shall accurately and promptly record and index
all such notices of lien filed with him by the said Collector and
shall enter such lien in the judgment docket of the Court, stating
the name of the delinquent taxpayer, the amount of the lien and the
date thereof. The lien provided for in this section shall have the
full force and effect of a lien of judgment in the county and shall
be effective as of the date of recording; provided, however, that no
lien shall be filed under this section until after the expiration of
the tax year in which such tax shall be payable.

SEC. 2. And be it further enacted, That this Act shall take effect
June 1, 1955.

Approved March 29,1955.

CHAPTER 196
(Senate Bill 378)

AN ACT to add a new section to Article 25 of the Annotated Code
of Maryland (1951 Edition), title "County Commissioners", sub-

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.