J. MILLARD TAWES, Governor                       127

CHAPTER 124
(Senate Bill 375)

AN ACT to repeal and re-enact, with amendments, Section 86 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 "Tax sales; bills and notices",
to change the dates in order that they will conform with the tax-
able 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 Cumulative Supplement).

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 86 of the Code of Public Local Laws of Allegany County,
Maryland (1963 Edition, being Article 1, of the Code of Public Local
Laws of Maryland), title "Allegany County", sub-title "Tax sales;
bills and notices", be and it is hereby repealed and re-enacted with
amendments to read as follows:

86. Tax sales; bills and notices.

(a)  TAX BILLS. To enforce payment of all State and County
taxes, the tax collector of Allegany County, immediately after the
first day of [January] July, succeeding each levy, shall make out
bills of all State and County taxes which have not been paid, in
duplicate form, and each tax bill so made out shall have a statement
showing the aggregate amount of property of every description with
which the person is assessed, with the amount of taxes due thereon
with a notice annexed thereto, that unless the taxes, with interest and
accrued cost so due thereon are paid within sixty days thereafter,
he will proceed to collect the same by way of distress or execution
to be levied on said real or personal property, provided in cases where
said assessment is against personal property only the collector in
his discretion may limit said notice to five days.

(b)  NOTICE OF DELINQUENCY. After the collector shall
have made duplicate bills as provided for hereinabove, he shall, at
his option, serve said duplicate bill and notice on the tax records
of said collectors; if the taxpayer cannot be located or if the letter
is returned by the postal authorities, the collector shall set up the
bill and notice on the land or premises where the real or personal
property is to be distrained or sold. The said collector shall be paid
a fee of 50¢ for each duplicate bill and notice so served and returned
by him, which sum shall be added by the collector to the principal
sum of such state and county taxes, interest and cost, and shall be
collected and remitted as hereinbefore provided. On or before the
first day of [April] October after the said first day of [January]
July, said collector shall file with the Clerk to the County Com-
missioners a list of all delinquent taxpayers against whom said
notice has been issued as herein provided. At the same time said
collector shall file with said Clerk to the County Commissioners a
statement of all expenditures made by him in the collection of taxes,
showing to whom and for what purpose said expenditures have been
made; said statement shall be under oath, and any false statement
shall be perjury and prosecuted as such.

(c)   PENALTIES ON COLLECTOR. If said collector shall fail
to perform any duties as directed in this section on or before [May]