1776                           LAWS OF MARYLAND                       [CH. 825

Sec. 6. And be it further enacted, That Section 11-36 of the Balti-
more County Code—1958 and 1961 Supplement (being Article 3 of
the Code of Public Local Laws of Maryland), title "Baltimore
County," subtitle "11. Finance and Taxation Generally," subheading
"Article V. Taxes and Tax Sales," be and it is hereby repealed and
reenacted, with amendments; that Section 11-37 thereof, be and
it is hereby repealed; that Sections 11-38, 11-39, and 11-41 thereof,
be and they are hereby repealed and re-enacted, with amendments;
that Sections 32-45, 32-48, 32-49, and 32-55.1 of said title, sub-title
"32. Water, Sewers and Sewage Disposal," subheading "Article II.
Metropolitan District," be and they are hereby repealed and re-
enacted, with amendments; and that Section 32-68 of said title and
said subtitle, subheading "Article III. Towson Sewerage System," be
and it is hereby repealed and reenacted, with amendments, and all to
read as follows:

Sec. 11-36. Date of finality; escaped and omitted property.

For the collection of taxes in the county the valuation of real prop-
erty [subject to taxation in the county as it shall appear upon the
assessment books on the fifteenth day of October in each and every
year,] and the valuation of personal property subject to taxation
in the county as [it] they shall appear upon the assessment books
on the first day of January in each and every year, shall be final and
conclusive and constitute the basis upon which taxes for the ensuing
fiscal year shall be assessed and levied; provided, that this provision
shall not apply to property liable to taxation in the county which
may have escaped taxation or which may have been omitted in the
regular course of valuation, but such property shall be valued and
assessed and the owner or owners thereof charged with all back
and current taxes justly due thereon whenever the same may be dis-
covered and placed upon the assessment books; and the annual levy
for each and every year shall be deemed and taken to have embraced
all such property as may have escaped taxation as aforesaid; pro-
vided nothing herein contained shall be construed to give such
county the right to assess property for more than four years' back
taxes; and the provisions of this section, when they shall become
operative, shall repeal all acts or parts of acts, laws or parts of laws,
inconsistent herewith to the extent of such inconsistency.

[Sec. 11-37. Semiannual levy on new real property.

The county shall make a semiannual levy on or before June first
of each year on new real property substantially completed as of April
fifteenth and the state and county real property tax so levied shall be
payable as of July first for the period of six months. All funds so
collected shall, in the discretion of the county be credited to the
general funds of the county.]

Sec. 11-38. Notice by publication; mailing tax bills.

It shall be the duty of the treasurer, as soon as the annual tax levy
is made, to give notice thereof by advertisement three different times
in two newspapers having the largest circulation published in the
county and one in Baltimore City. He shall prepare a mailing list
having the name and post office address of each taxpayer in the
county, so far as he is able to ascertain the same, which list he shall