1780                           LAWS OF MARYLAND                      [CH. 825

Sec. 32-55.1 Extension not financially self-supporting; deficit
charges.

When owners of sixty per cent of the assessable frontage of prop-
erty binding on any highway or easement whether publicly or pri-
vately owned or maintained, shall desire an extension of a water or
sewer pipe, or when for health reasons an extension of a water or
sewer pipe is made necessary in the judgment of chief sanitary en-
gineer, but the extension so desired or so required will not be finan-
cially self-supporting unless a deficit deposit is made with the county,
then the amount of the deficit shall be determined by the chief sani-
tary engineer, and to each of the owners of the assessable frontage
properties aforementioned will be charged the proportion of the
deficit represented by the number of assessable feet frontage of such
owner as compared with the total assessable frontage of all proper-
ties benefited by the extension. Such charges shall be added to the
assessment accounts of such owners on or before [October] April
15th next succeeding the date service from such extension becomes
available, and they shall be known as "Deficit Charges" and shall
constitute a lien upon the properties chargeable with the same until
paid and shall be collected by the director of finance in the same
manner and at the same time as State and County taxes are collected.
The director of finance is empowered to add one-tenth of such deficit
charge to the tax bills on such property for each of the next succeed-
ing ten years, with interest on each one-tenth thereof from the date
when such charge was levied, and thereupon it shall be the duty of
the director of finance to add the amount of one-tenth of the whole
deficit charge, with interest at the rate of 6% per annum from the
date when the whole deficit charge was levied, to the tax bill upon
such property. Any property owner shall have the right to accelerate
the payment of the ten installments aforesaid, without penalty or
discount, at any time, to avoid the interest.

Sec. 32-68. Same—Collection; to be shown on tax rolls; install-
ment payment.

All such assessments and levies, including those past due and in
arrears as well as those due and becoming due in the future, shall be
due, if payable annually, on the first day of [January] July in each
and every year and shall be collected and the payment thereof en-
forced by the treasurer of the county in the same manner and at the
same time as state and county taxes are collected and enforced. In
the event any such annual assessment or levy be not paid when due,
interest thereon, beginning on the first day of the following [March]
October, shall be added at the rate of one-half of one per cent per
month until paid. The fiscal year of the Towson Sewer System shall
correspond with the [calendar year. On and] fiscal year of the
county. Prior to the first day of [January in each and every year be-
ginning with the year 1944] July, the county shall deliver to the
treasurer of the county a statement showing the Towson Sewer Sys-
tem assessments and levies due and payable including such as may
be in arrears, identifying with respect to each of such assessments
and levies the properties on which the same are liens. Such state-
ment shall be made by appropriate notation on the assessment or tax
ledger of the county and on the tax rolls customarily delivered to
the treasurer or in such other appropriate manner, as the county may
determine. The county is directed as far as possible, to make all