1810                           LAWS OF MARYLAND                      [CH. 825

and on all such taxes paid during the month of February of the year
for which the levy was made, a discount of one per cent (1%) shall
be allowed; and in the case of all taxes on personal property paid on
or before the last day of June of the year for which the levy was
made a discount of two per cent (2%) shall be allowed and on all
such taxes paid during the month of July of the year for which the
levy was made a discount of one per cent (1%) shall be allowed.]

85. Semi-annual levy on new improvements.

The County Commissioners of Howard County shall in each and
every year make a semi-annual levy as of [April] July 1, which shall
be the date of finality, on all new improvements to real property sub-
stantially completed as of [April] June 30. The tax so levied shall
be at the current rate, shall be for a period of [six months from July
1 and adjusted accordingly,] the full taxable year, shall be due and
payable [: one-half on August 1 and the remaining one-half on
December 1 of the year of the levy] and shall be collected in the same
manner as annual taxes are collected; provided they shall not bear
interest until at least 30 days following the date the tax bill therefor
was or reasonably should have been received or available. [Said taxes
shall bear interest from the date on which they are due and payable
and shall not be subject to any discount.] The term "substantially
completed" shall mean when the improvement is under roof, plas-
tered, or ceiled and trimmed, in the case of dwelling units, and ready
for use in the case of other improvements. All funds collected under
the provisions of this section shall be credited in the same manner
as taxes of a like nature collected under the annual levy are credited.

113.
(b)

(1) Said volunteer fire company or companies for whose benefit
said special tax is levied shall have filed with said County Commis-
sioners on or before the first day of [September] March, next pre-
ceding their annual levy, a petition, duly executed by an appropriate
officer of said company, requesting that said special district tax be
levied in the district wherein the petitioning volunteer fire company
is located and setting forth the amount which the petitioning com-
pany deems will be necessary to acquire by said special district tax
for its operating and maintenance expenses and for capital improve-
ments for the ensuing [calendar] fiscal year. Said petition shall be
accompanied by a current financial report of the petitioning company
and also by a proposed budget for the ensuing [calendar] fiscal year
setting forth in detail its anticipated operating and maintenance ex-
penses and amounts necessary for capital improvements.

132.

(c) Whenever any water supply or sewerage project in said dis-
trict or districts shall have been completed by [March 31] June 30,
in any one year, regardless of when said construction was com-
menced, then the said Commission shall fix and levy a benefit charge
as of the first day of [January] July in which the project was com-
pleted upon all property in said sub-district abutting upon said water
main or sewer, in accordance with the classification or sub-division
thereof, and shall in writing, notify all owners of said properties into