Theodore R. McKeldin, Governor                     185

, QUEEN ANNE'S COUNTY, WASHINGTON COUNTY AND
WORCESTER COUNTY, Talbot County. , WICOMICO COUNTY,
AND DORCHESTER COUNTY.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1957.

Approved March 11, 1957.

CHAPTER 147

(Senate Bill 246)

AN ACT to add new Sections 805S to 805X, inclusive, to Article 22
of the Code of Public Local Laws of Maryland (1930 Edition),
title "Washington County", said new Sections to follow immediate-
ly after Section 805R thereof, as said Section 805R was enacted
by Chapter 368 of The Acts of 1945, to be under the new sub-title
"Trailers", establishing a property tax on trailers in Washington
County.

Section 1. Be it enacted by the General Assembly of Maryland,
That new Sections 805S to 805X, inclusive, be and the same are here-
by added to Article 22 of the Code of Public Local Laws of Mary-
land (1930 Edition), title "Washington County", said new Sections
to follow immediately after Section 805R thereof, as said Section
805R was enacted by Chapter 368 of The Acts of 1945, to be under
the new sub-title "Trailers", and to read as follows:

Trailers

805S. The annual County tax rate for any and all trailers owned
and maintained in Washington County shall be the same as the cur-
rent real estate tax rate for the particular fiscal year in which the
tax is levied. Any trailer which is maintained in Washington County
for a period exceeding thirty days shall be subject to the County tax
and the owner or lessee of such trailer must register with the Coun-
ty Tax Collector and pay the tax within ten days following the initial
thirty-day period. If the trailer is removed from Washington County
for a period not exceeding ten days, it shall not constitute a removal
from the County for taxable purposes.

805T. The County Tax Collectors shall issue to the owner or
lessee of the trailer a trailer tax tag after payment of said tax, said
tag which must be displayed on the trailer at all times in a con-
spicuous place. The taxable year shall commence as of the thirtieth
day after the arrival of the trailer in Washington County. If at any
time during the year, the trailer is removed from Washington Coun-
ty, then the owner or lessee thereof shall receive a refund of a por-
tion of the tax upon application therefor to the County Tax Collect-

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.