SPIRO T. AGNEW, Governor                        975

(d) Any police employee eligible for the increments hereinbefore

provided shall be eligible therefor under the same terms and con-

ditions as are provided in the classified employees schedule; how-
ever, the eligibility for such increments shall be based upon time in
rank and not on total service time.

Any police employee eligible for promotion shall be eligible there-

for under the same terms and conditions as are provided in the

classified employees plan, and upon promotion no such employee
shall receive less than one increment in the new rank.

Upon conversion to the new schedule no police employee shall re-

ceive less than a ten percent (10%) increase and the next higher

increment.

(D) UPON CONVERSION FROM THE OLD PAY SCHEDULE
TO THE NEW SCHEDULE HEREINBEFORE PROVIDED, NO
POLICE EMPLOYEE SHALL RECEIVE LESS THAN A TEN
PERCENT (10%) INCREASE, AND HE WILL BE ENTITLED
TO THAT PAY STEP IN HIS CURRENT RANK WHICH IS
NEAREST THE SUM OF HIS PAY UNDER THE OLD SCHED-
ULE PLUS TEN PERCENT THEREOF.

THE EFFECTIVE DATE OF THIS ACT SHALL BECOME
FOR ALL POLICE EMPLOYEES THE ANNIVERSARY DATE
UPON WHICH SUBSEQUENT PAY STEPS ARE EARNED,
EXCEPT FOR THOSE EMPLOYEES WHOSE DATE OF EM-
PLOYMENT IS SUBSEQUENT TO THE EFFECTIVE DATE OF
THIS ACT. IN THIS LATTER CASE THE DATE OF EMPLOY-
MENT WILL BE THE ANNIVERSARY DATE UPON WHICH
SUBSEQUENT STEPS ARE EARNED.

UPON PROMOTION A POLICE EMPLOYEE SHALL BE EN-
TITLED TO THE PAY SPECIFIED FOR THE NEW RANK IN
THE SAME STEP AS THAT OCCUPIED BEFORE PROMOTION.

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

Approved April 21, 1967.

CHAPTER 404
(Senate Bill 2)

AN ACT to add new Section 34A to Article 81 of the Annotated
Code of Maryland (1957 Edition), title "Revenue and Taxes," sub-
title "Levy," to follow immediately after Section 34 thereof, and to
repeal and re-enact, with amendments, Section 255 (a) of said
Article of said Code, subtitle "Appeals," to provide for the assess-
ment and taxation of personal property as escaped property when
the property has not been reported accurately by the taxpayer, and
to provide for a penalty to be added to the assessment and to allow
the taxpayer a three-year period to appeal an assessment which the
taxpayer claims is too high because of an inaccurate report by him.

Section 1. Be it enacted by the General Assembly of Maryland,
That new Section 34A be and it is hereby added to Article 81 of the