Church Hill                                     2295

43.    (When Taxes are Overdue.) Taxes provided for in this Char-
ter shall be due and payable on the 1st day of July in the year for
which they are levied and shall be overdue and in arrears on the 1st
day of the following October. They shall bear interest while in arrears
at the rate of one-half of one per centum (0.5%) for each month or
fraction of a month until paid. All taxes not paid and in arrears after
the 1st day of January shall be collected as provided in Section 44.

44.    (Collection.) (a) If any taxes, charges and assessments due
the Town have not been paid within three (3) months after the same
have become overdue and in arrears, the Clerk-Treasurer, as Collector of
Taxes of the Town of Church Hill, may proceed to enforce collection
from the property of the delinquent for the payment of the taxes, charges
and assessments, thereon, by first publishing within thirty (30) days
thereafter as an advertisement in one newspaper of general circulation
in said Town, a list of all delinquents, together with amount of taxes,
charges and assessments due by each, and the interest and penalty due
thereon, with a notice of warning to such delinquent thereto attached
that unless payment be made in full on or before a day six (6) months
after the same may have become overdue and in arrears, the same will
be collected by process of Law; and if on the last mentioned day the
said taxes, charges, interest, penalty and advertising costs are unpaid,
the Clerk-Treasurer may proceed to sell the property of the delinquent
by complying with any of the Public General Laws of the State of Mary-
land relating to the sale of property for the non-payment of taxes. When-
ever the word "Collector" appears in such laws, the same shall be taken
to mean the Clerk-Treasurer of the Town of Church Hill whenever the
context so requires.

(Additional Method of Collection.) (b) In addition to the methods
now relating to the sale of property for the non-payments of taxes, charges
and assessments, whenever it shall be necessary to enforce the payment
of taxes, charges and assessments levied upon personal property, the
Clerk-Treasurer may proceed in the same manner as an owner of real
estate enforcing collection of past due rent by way of distraint.

45.     (Fees.) All fees received by an officer or employee of the Town
government in his official capacity shall belong to the Town government
and be accounted for to the Town.

46.    (Audit.) The financial books and accounts of the Town shall
be audited annually.

47.    (Authorization To Borrow Money.) Notwithstanding any other
provision or limitation of public general or public local law, the Town
shall have the power to borrow money for any public purpose, including
the refinancing of any outstanding indebtedness, and to evidence such bor-
rowing by the issue and sale of its general obligation bonds, or notes
issued in anticipation thereof, and shall likewise have authority to bor-
row money in anticipation of the receipt of current taxes and to evi-
dence such borrowing by the issuance and sale of its tax anticipation
notes, payable as to principal and interest from said taxes when received,
all in the manner prescribed in Sections 31-37, inclusive, of Article 23A
of the "Annotated Code of Maryland (1957 Edition, as amended) title
"Municipal Corporations", sub-title "Home Rule", sub-heading "Creation
of Municipal Public Debt", provided, however, that if the ordinance or
ordinances authorizing the issuance and sale of any of such bonds or
notes shall so specify, said bonds or notes may be sold at private sale,
without advertisement or publication of notice of sale, or solicitation or
competitive bids.