1796                           LAWS OF MARYLAND                       [CH. 825

8-10. Semiannual assessment and levy for new and altered buildings.

There shall be made a semiannual assessment and levy for the
purpose of county and municipal taxation on the first day of July
in each and every year on all new buildings which are substantially
completed and on all standing buildings upon which improvements,
enlargements, alterations or additions are substantially completed
between the first day of January and the thirtieth day of June, [but
the tax due as a result of such levy shall be only one-half of] and
the tax levied and assessed against such property shall be for the
entire taxable year. [The county commissioners are hereby author-
ized and empowered to provide by ordinance for discount on the
semiannual levy in an amount not to exceed five per cent per annum
or interest at the rate of six per cent per annum.] All taxes levied on
the first day of July shall be due as soon as they are levied and at any
time after the first day of July next succeeding the date of the levy,
and not before, payment may be enforced by sale as provided by law.

[8-11.

The County Commissioners are authorized and empowered, in
their discretion, to allow a discount not exceeding five per cent upon
all county taxes paid on or before the last day of December in each
year after the date of their levy and to provide in their county levy
for such discount.]

8-13.

IMMEDIATELY UPON THE FIRST DAY OF JULY IN EACH
YEAR THE COUNTY TREASURER SHALL MAKE AN ALPHA-
BETICAL LIST BY ELECTION DISTRICTS IN THEIR NUMERI-
CAL ORDER, OF TAXES DUE THE PRECEDING JULY 1 AND
NOW IN ARREARS, WHICH LIST SHALL CONTAIN THE
NAMES OF THE PERSONS OR BODY CORPORATE ASSESSED
WITH PROPERTY UPON WHICH TAXES ARE DUE AND IN
ARREARS, A BRIEF DESCRIPTION OF THE PROPERTY, CER-
TAIN OF IDENTIFICATION AND THE AMOUNT OF THE TAX
LEVIED AND IN ARREARS, WITH THE INTERESTS AND
COSTS ACCRUED, AND TO ACCRUE THEREON, TO THE DAY
OF SALE. HE SHALL NOTIFY SUCH PERSON BY MAIL THAT
IF SUCH TAX IS NOT PAID ON OR BEFORE THE SECOND
MONDAY IN OCTOBER NEXT ENSUING, TOGETHER WITH
THE INTEREST ACCRUED THEREON AND THE PROPOR-
TIONAL COSTS OF NOTICE AND FEES, HE WILL PROCEED
AT 10:00 A.M. ON THE SECOND MONDAY IN OCTOBER, AT
THE COUNTY COURTHOUSE, TO OFFER EACH OF SUCH
PARCELS OF LAND AND PREMISES FOR SALE TO THE
HIGHEST BIDDER FOR CASH, WHICH LIST AND NOTICE
SHALL BE PUBLISHED IN AT LEAST TWO NEWSPAPERS
PRINTED AND PUBLISHED IN THE COUNTY ONCE A WEEK
FOR THREE SUCCESSIVE WEEKS PRIOR TO THE SECOND
MONDAY IN OCTOBER.

ON THE SECOND MONDAY IN OCTOBER, THE COUNTY
TREASURER SHALL, AT THE HOUR AND PLACE NAMED
IN SUCH ADVERTISEMENT, PROCEED TO SELL ALL SUCH
PIECES OR PARCELS OF LAND AND PREMISES, BEGINNING
WITH THE FIRST ON SUCH LISTS AND SO ON IN ORDER,