548                              LAWS OF MARYLAND                      [CH. 275

CHAPTER 275
(Senate Bill 245)

AN ACT to repeal and re-enact, with amendments, Section 72 (b) of
Article 81 of the Annotated Code of Maryland (1965 Replacement
Volume), title "Revenue and Taxes", subtitle "Tax Sales"; and to
repeal and re-enact, with amendments, Section 206 of said Article
81, subtitle "Suits and Collections of Taxes", amending the laws
concerning the collection of taxes and tangible personal property in
St. Mary's County and recodifying a provision applicable thereto;
and to repeal certain conflicting provisions in Sections 48 (b) and
48 (c) of the Code of Public Local Laws of St. Mary's County,
(1965 Edition, being Article 19 of the Code of Public Local
Laws of Maryland), title "St. Mary's County", subtitle "County
Treasurer".

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 72 (b) of Article 81 of the Annotated Code of Mary-
land (1965 Replacement Volume), title "Revenue and Taxes", sub-
title "Tax Sales"; and Section 206 of said Article 81, subtitle "Suits
and Collections of Taxes", be and they are hereby repealed and re-
enacted, with amendments, all to read as follows:

72.

(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 de-
linquent 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.]

206.                                                                                                     

(a)  Any tax may be collected from the person liable under this
article to pay the same by action of assumpsit instituted at any time
after said tax shall become due and payable, within the period, of
limitations prescribed by this article, and such suit may be main-
tained notwithstanding the existence of other remedies by way of
sale of real estate, or otherwise.

(b)  In St. Mary's County, in the case of tangible personal property,
the treasurer shall deliver to the county attorney a list of the de-
linquent accounts, and the attorney immediately shall proceed to
collect the taxes in the manner provided in this subtitle.

Sec. 2, And be it further enacted, That Sections 48 (b) and 48
(c) of the Code of Public Local Laws of St. Mary's County, (1965
Edition, being Article 19 of the Code of Public Local Laws of
Maryland), title "St. Mary's County", subtitle "County Treasurer",
be and the same are hereby repealed.

Sec. 3. And be it further enacted, That this Act shall take effect
June 1, 1966.

Approved April 29, 1966.