SPIRO T. AGNEW, Governor                      1017

eral Laws enacted following 1957 and up to and including the 1967
Regular Session of the General Assembly, is to be prepared and
published by the Editorial Staff of The Michie Company; now,
therefore

Section 1. Be it enacted by the General Assembly of Maryland,
That the 1967 Cumulative Pocket Supplement to the Annotated Code
of the Public General Laws of Maryland (1957 Edition), prepared
and published by the Editorial Staff of The Michie Company, Char-
lottesville, Virginia, be and the same is hereby legalized and made
evidence of the Public General Laws enacted following 1957 and up
to and including the 1967 Regular Session of the General Assembly
of Maryland. It shall be deemed and taken as such in all of the
Courts of this State and by all Justices of the Peace, Trial Magis-
trates, and all other public officials of the State and of its political
subdivisions.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1967.

Approved April 21, 1967.

CHAPTER 434
(Senate Bill 178)

AN ACT to repeal and re-enact, with amendments, Section 19 (a) of
Article 81 of the Annotated Code of Maryland (1965 Replacement
Volume), title "Revenue and Taxes", subtitle "Method of Assess-
ment", excluding from consideration as an improvement, certain
types of seawalls, bulkheads, or other structures built for prevent-
ing shore erosion.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 19 (a) of Article 81 of the Annotated Code of Maryland
(1965 Replacement Volume), title "Revenue and Taxes," subtitle
"Method of Assessment" be and it is hereby repealed and re-enacted
with amendments, to read as follows:

19.

(a) In valuing and assessing real estate, the land itself and the
buildings or other improvements thereon shall be valued and assessed
separately; and buildings or improvements not substantially com-
pleted on the date of finality, semiannual date of finality or quarterly
date of finality shall not be assessed at all. Any seawall, bulkhead or
other structure for the exclusive purpose of preventing shore erosion
or to prevent damage by wave action of any body of water shall not
be considered an improvement unless the said seawall, bulkhead or
structure is a part of some other building or improvement. In case
of the separate ownership of the surface of land and of minerals
or mineral rights therein, the assessing authority may, in its dis-
cretion, make separate rate assessments of the value of the surface
and of such minerals or mineral rights. In Charles County, and in
Calvert County, land which is planned or projected for subdivision