1270                             Laws of Maryland                       [Ch. 743

thereto paid a special benefit [charge] assessment for the construc-
tion of said water main or sewer, provided, said Commission shall
classify said property and determine a front foot charge to be paid
by said property owner as though his or her property abutted upon
said water main or sewer; and in the event of such connection being
made, said property owner and said property as to all charges,
rates and benefits shall stand in every respect in the same position
as if the said property abutted upon a water main or sewer. [Said
benefit charge shall be payable at the off ice of the Commission imme-
diately upon being levied, and shall be overdue and in default after
sixty (60) days from that day, at which time the Commission may
proceed to enforce payment thereof; and the said benefit charge and
any judgment or decree obtained as a result of default in payment
shall bear interest at the rate of one-half of one per centum (½)
per month from and after the time said benefit assessment or other
charges are in default.

(e) The annual benefit assessment or other charges as above
specified shall be a first lien upon the property against which they
are assessed until paid, any statute of limitations to the contrary
notwithstanding, subject only to prior State and/or municipal taxes;
and if any property be sold for State and/or municipal taxes or both
and if after sale there is a surplus after all costs and expenses in-
cident to such sale shall have been paid, then the said Commission
upon proper petition to the Circuit Court for said county shall be
allowed any balance from said surplus, and shall be a preferred
lienor to the extent of its lien; and for the purpose of giving notice
to the general public as to existing liens and charges against any
property within any sanitary district abutting upon any water or
sewer main, the said Commission shall keep a public record of all
names of owners of property, locations of said property, lot numbers
when of record, and the amount of such benefit charges, water service
charges or such other charges that may become liens from time to
time. Said records shall be kept in the County seat of government
and among the land records of the County, in which said district lies,
and the Clerk of the Circuit Court for said county shall furnish such
space as may be necessary to keep and preserve such records, which,
when recorded in said public record, shall be legal notice of all existing
liens within any sanitary district.]

(e) All special benefit assessments imposed hereunder shall be
due and payable, shall be subject to such discount for prompt pay-
ment, shall bear interest from such dates and at such rate, and shall
be in default in the same manner and to the same extent as County
taxes. Said special benefit assessments shall be a first lien on each
property upon which they are imposed until paid, subject only to
the prior lien of State, County and municipal taxes. Such liens for
said special benefit assessments shall be cumulative from year to year
until paid, any statute of limitations to the contrary notwithstanding.
Payment of such special benefit assessments, with interest from the
date or dates due at the same rate as is payable on overdue County
taxes, shall be enforceable by sales of any properties in default,
which sales shall be conducted in the same manner and held at the
same times as sales of properties in default on State, County and
municipal taxes are conducted and held. If at any such sale held
either to collect such taxes or such special benefit assessments, the
proceeds of sale are insufficient to liquidate all such liens with