1824                           LAWS OF MARYLAND                      [CH. 825

295.

Notice of delivery of tax bills.

It shall be the duty of the Treasurer after such annual levy to
prepare the tax bills of each taxpayer and forward the same by mail
or deliver the same to the person or persons, or corporate institu-
tions, or to the agent of person or persons, or corporate institutions,
to whom the property included in such bills are assessed, so far as
their residence, or post office address may be known or ascertained
by said Treasurer on or before the first day of [September] July,
next succeeding said levy and such tax bills shall also contain a clear
statement relative to the discount to be allowed and the interest to
be charged on all tax bills.

297.

When taxes due.

On the first day of [January] October next succeeding each levy,
taxes shall be deemed to be in arrears and interest shall be charged
and collected on all taxes not then paid from the first day of [Janu-
ary] October, the date when said taxes become due and in arrears,
and within twenty days after the first day of [January] October the
Treasurer shall deliver or mail to the last known post office address
of each delinquent taxpayer an account of his assessment and the
taxes and interest due thereon with a notice of said delinquent thereto
attached, that unless payment be made in full the same will be col-
lected by process of law; and it shall be the duty of the Treasurer
to enforce the payment of all taxes remaining unpaid not later than
two years after said taxes become in arrears, by sale of either real
or personal property.

[306.

Certified statement of taxes due, tax sales.

The Treasurer shall issue whenever requested and upon the pay-
ment to him of a fee of fifty cents, a certified statement over his
signature of all taxes assessed since the first day of January, 1915,
that may be due and unpaid at the time of making said certificate and
are a lien upon any certain real estate located in Worcester County
and on any tax sale affecting said piece of property since that date.
The said certificate shall be a bar to the collection or recovery from
any purchaser of real estate after the issue of said certificate of any
tax or assessment omitted therefrom, and which may be a lien upon
the real estate mentioned therein, but said certificate shall not affect
the liability therefor of the person who owned the real estate at the
time such tax was levied, or at any time after such levy and before
the issue of said certificate, and said Treasurer shall be responsible
to said county for any loss of taxes that may arise from error in said
certificate.]

Sec. 27. And be it further enacted, That this Act shall take effect
June 1, 1963.

Approved May 6, 1963.