126                             LAWS OF MARYLAND                      [CH. 123

of the collector to sell within said two-year period shall not affect
the validity or collectibility of any taxes, or the validity of any sale
thereafter made.

Anything in this section to the contrary notwithstanding, in the
year 1944 only, the collector at any time or times during said year he
deems appropriate, may sell as in this sub-title provided, all property
in the county in which he is elected or appointed, upon which taxes
are in arrears; provided, however, that the collector must so sell at
least once during said year 1944.

(b) In St. Mary's County the collector shall proceed to advertise
and sell any real property immediately after the taxes are delinquent
for a period of one year. In the case of tangible personal property,
the Treasurer shall deliver to the County Attorney a list of such
delinquent accounts and the said Attorney shall immediately proceed
to collect such taxes in the manner provided in Sections 206, 207 and
208 of this Article.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1965.

Approved March 11, 1965.

CHAPTER 123
(Senate Bill 373)

AN ACT to repeal and re-enact, with amendments, Section 84 of the
Code of Public Local Laws of Allegany County (1963 Edition,
being Article 1, of the Code of Public Local Laws of Maryland),
title "Allegany County", sub-title "Enforcement of tax collec-
tions", to change the dates to conform with the taxable year of
July 1 to June 30, as provided in Section 29 (A) of Article 81 of
the Annotated Code of Maryland (1957 Edition and 1964 Cumu-
lative Supplement).

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 84 of the Code of Public Local Laws of Allegany Coun-
ty, Maryland (1963 Edition, being Article 1, of the Code of Public
Local Laws of Maryland), title "Allegany County", sub-title "En-
forcement of tax collections", be and it is hereby repealed and re-
enacted, with amendments, to read as follows:

84. It shall be the duty of the tax collector to enforce the payment
of all taxes remaining unpaid on the first day of [January] July
in the year following the levy thereof, at any time after the said first
day of [January] July succeeding the levy; and they shall proceed
to seize, levy upon and sell the property of such delinquent or so
much thereof as may be necessary to pay all said taxes, both State
and county, with interest and costs thereon.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1965.

Approved March 11, 1965.