J. MILLARD TAWES, Governor                     2037

(f)  If the new valuation under sub-section (e) is greater than the
original valuation under sub-section (d), the difference between the
two shall be computed in approximately equal annual steps from
lower to higher, covering the number of years elapsed between the
two. At the time of the conveyance of the tract (or a portion there-
of) or of the harvest of the timber (or a portion thereof), the seller
owes a revised tax bill computed on such annual increases, payable
at the tax rates applicable for the particular year or years.

(g)  Buildings, improvements, and agricultural, mineral, and other
non-forest values on any such tract are subject to the regular laws
for valuation, assessment, and taxation, without regard to the pro-
visions of this section. Lands specially classified under any law for
benefit assessments or other special charge or tax remain subject
thereto.

(h) A contract under this section may be assigned and trans-
ferred to the buyer of all or a portion of a tract. If the buyer
assumes the obligation of the contract it shall be transferred to him,
and no revised assessment or tax bill is then due under the provi-
sions of sub-section (f).

(i) Taxes imposed on valuations and assessments made under this
section are due and payable and shall be otherwise considered under
the particular laws applicable thereto at the time of imposition.

81.

19. (C) IN ASSESSING WOODLAND THE ASSESSING AU-
THORITY SHALL ASSESS SUCH LAND IN ACCORDANCE
WITH THE PROVISIONS OF SECTION 411½ OF ARTICLE 66C.
THE SUPERVISOR OF ASSESSMENTS IN THE APPROPRI-
ATE COUNTY SHALL BE NOTIFIED OF LANDS WHICH
SHALL BE ASSESSED IN ACCORDANCE WITH THE PROVI-
SIONS OF THE AFORESAID SECTION 411½.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1963.

Approved May 6, 1963.

CHAPTER 885
(Senate Bill 402)

AN ACT to add new Sections 125, 126 and 127 to Article 19 of the
Code of Public Local Laws of Maryland (1930 Edition), title "St.
Mary's County", to follow immediately after Section 124 thereof,
and to be under the new sub-title "Office of County Inspector",
which sections were repealed by Chapter 501 of the Acts of 1947;
to repeal and re-enact, with amendments, Sections 212 and 220
of said Article 19, sub-titles respectively "Taxicabs", and "Zon-
ing", Section 212 having been added by Chapter 419 of the Acts
of 1957, LAST AMENDED BY CHAPTER 334 OF THE ACTS
OF 1961, and Section 220 having been last amended by Chapter
438 of the Acts of 1959; to add new Section 217P to said Article
19, SUB-TITLE "TRAILERS", to follow immediately after Section