J. MILLARD TAWES, GOVERNOR                              973

514A. (1) All persons, firms, or corporations, before erecting or
constructing any new building or buildings, or any addition or alter-
ation to any existing building in Garrett County the total expense of
said construction or alteration being Five Hundred Dollars or more,
shall be required to notify the Supervisor of Assessments of Garrett
County, in writing, of the intention to erect, construct or alter such
building or buildings, and shall state the location of the building or
buildings and the approximate amount of money to be expended on
the said erection, construction or alteration.

(2) Upon the receipt of said notice, the Supervisor of Assessments
of Garrett County shall acknowledge the receipt of the same in writ-
ing, on such form or forms as may be suitable therefor. No fee shall
be charged therefor.

(3) Any person, firm or corporation failing to comply with the
provisions of this section shall be liable for double taxation upon a
reasonable assessment of the erection, construction, addition or alter-
ation so made for a period not to exceed three years.

SEC. 2. AND BE IT FURTHER ENACTED BY THE GEN-
ERAL ASSEMBLY OF MARYLAND, THAT NEW SECTION
152A BE AND THE SAME IS HEREBY ADDED TO ARTICLE
15 OF THE CODE OF PUBLIC LOCAL LAWS OF MARYLAND
(1930 EDITION) TITLE "KENT COUNTY" SUBTITLE "COUN-
TY TREASURER", TO READ AS FOLLOWS:

152A. (1) ALL PERSONS, FIRMS, OR CORPORATIONS, BE-
FORE ERECTING OR CONSTRUCTING ANY NEW BUILDING
OR BUILDINGS, OR ANY ADDITION OR ALTERATION TO ANY
EXISTING BUILDING IN KENT COUNTY THE TOTAL EX-
PENSE OF SAID CONSTRUCTION OR ALTERATION BEING
ONE THOUSAND DOLLARS OR MORE, SHALL BE REQUIRED
TO NOTIFY THE SUPERVISOR OF ASSESSMENTS OF KENT
COUNTY, IN WRITING, OF THE INTENTION TO ERECT, CON-
STRUCT OR ALTER SUCH BUILDING OR BUILDINGS, AND
SHALL STATE THE LOCATION OF THE BUILDING OR
BUILDINGS AND THE APPROXIMATE AMOUNT OF MONEY
TO BE EXPENDED ON THE SAID ERECTION, CONSTRUC-
TION OR ALTERATION.

(2)  UPON THE RECEIPT OF SAID NOTICE, THE SUPER-
VISOR OF ASSESSMENTS OF KENT COUNTY SHALL AC-
KNOWLEDGE THE RECEIPT OF THE SAME IN WRITING,
ON SUCH FORM OR FORMS AS MAY BE SUITABLE THERE-
FOR. NO FEE SHALL BE CHARGED THEREFOR.

(3)   ANY PERSON, FIRM OR CORPORATION FAILING TO
COMPLY WITH THE PROVISIONS OF THIS SECTION SHALL
BE LIABLE FOR DOUBLE TAXATION UPON A REASONABLE
ASSESSMENT OF THE ERECTION, CONSTRUCTION, ADDI-
TION OR ALTERATION SO MADE FOR A PERIOD NOT TO
EXCEED THREE YEARS.

Sec. 2 3. And be it further enacted, That this Act shall take effect
June 1, 1959.

Approved April 28, 1959.