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Session Laws, 1965
Volume 676, Page 16   View pdf image (33K)
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16                               LAWS OF MARYLAND                       [CH. 10

(h) In any case in which a leasehold or other limited interest in
real or tangible personal property is subjected to taxation under sub-
paragraphs (a), (b), (c), (d), and (e), no further tax shall be
collected or imposed on the interest of the landlord or owner of the
property subject to an interest taxed hereunder. Nothing herein
contained shall prevent the Department of Assessments and Taxation
from collecting taxes due by a landlord, or other owner of property,
from tenants, bailees, custodians or other parties in possession whose
interests are not subject to taxation under this subsection.

(i) The tax imposed under subparagraphs (a), (b), (c), (d), and
(e) hereof shall be effective as of January 1, 1960. All assessments
which may have been made subsequent to January 1, 1960, on in-
terests which were not taxable prior to the effective date of this
subsection are hereby ratified, confirmed and validated to the same
extent as if made after the passage hereof. Anything in this Code
dealing with the time of making assessments notwithstanding, the
appropriate authorities are hereby directed to make assessments on
all interests subject to taxation hereby which may not have previously
been made, the intention being that all interests made subject to
tax by this subsection shall be assessed and taxed as of January 1,
1960, and thereafter, to the end that there shall be no discrimination
whatsoever in the retroactive application of the tax.

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

Approved February 18, 1965.

CHAPTER 9
(Senate Bill 68)

AN ACT to repeal Section 348 of Article 6 of the Code of Public
Local Laws of Maryland (1930 Edition), title "Caroline County",
sub-title "Jurors", repealing a section in the local laws of Caroline
County which provides for special compensation to jurors for
night service.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 348 of Article 6 of the Code of Public Local Laws of
Maryland (1930 Edition), title "Caroline County", sub-title "Jurors",
be and it is hereby repealed.

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

Approved February 18, 1965.

CHAPTER 10
(Senate Bill 69)

AN ACT to repeal Section 106GG of Article 6 of the Code of Public
Local Laws of Maryland (1930 Edition), title "Caroline County",

 

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Session Laws, 1965
Volume 676, Page 16   View pdf image (33K)
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