J. MILLARD TAWES, Governor                     1775

be collected; but the county commissioners shall allow the treasurer
credit for all taxes uncollected by him within the time above limited
because of the property assessed being involved in equity proceedings
or other suits in court, which unpaid tax bills shall be placed in the
hands of counsel by the county commissioners to enforce the payment
of the same in the courts having jurisdiction over such property. The
county commissioners shall also allow the treasurer credit for any
uncollected taxes on property shown to have been wrongly or mis-
takenly entered or duplicated on the assessment books of the county,
or where the treasurer's failure to make collections in any case is
shown to have been on that account due to no lack of diligence on the
part of the treasurer. It shall be the mandatory duty of the treasurer
to make final settlement with the county commissioners of all over-
due tax accounts not later than the third Tuesday in [July] January
of the year next succeeding the levy for such taxes, and in the event
of his failure to make such final settlement within such time limit, the
treasurer shall be in default for the amount of the balance of such
taxes which have been placed in his hands for collection, and from the
date of such default, shall be charged with interest at six per cent
on the unpaid balance of taxes, and the bond of the treasurer shall be
liable for the amount of such balance with interest. Upon failure of the
Treasurer to pay the amount of such balance as required by law on or
before the first day of [October] April then next ensuing, it shall be
the duty of the state's attorney for the county to bring suit on the bond
of the treasurer for such unpaid balance, which [sall] shall be con-
sidered as a debt and at the trial of the suit against such bond the final
settlement of accounts herein required to be made shall be sufficient
proof of the amount of liability of such bond.

Sec. 9-74. Correction of local assessments; date of levy and lien;
interest on taxes after due date; waiver of interest.

Any taxpayer in the county who desires a change in a locally made
assessment of property for taxation must file a written application
therefor with the county commissioners before the first day of
[August] November preceding the date of finality or no change
resulting therefrom shall be effective for the ensuing fiscal year. For
the purpose of the tax levy for the succeeding fiscal year, the first day
of [October] January shall be the date of finality with respect to
assessment of property in the county. The county commissioners shall
make their annual levy for state and county taxes [between the
fifteenth day of October and] by the first day of [November] May
in every year [beginning with the year 1939], and the same shall be
a first lien on all property, real and personal, assessed for such taxes
from the first day of [January] July, next succeeding the date of the
levy therefor and shall be due and payable on the last named date. On
all taxes for county purposes that are due after the first day of
[April] October of the year for which they were levied, interest shall
be added at the rate of [six per cent per annum] ½ of 1 % per month,
and the treasurer shall charge such interest on tax bills for county
purposes regularly in the manner aforesaid, and shall note the same
upon his books and upon the receipts given for taxes so paid. [The
charge for interest may be waived for a period of up to sixty days on
all taxes receivable in any particular election district as determined
by the county commissioners to be necessary for purposes of admini-
stration.]