Marvin Mandel, Governor                       1439

merits which may have been made subsequent to January 1, 1960,
on interests which were not taxable prior to May 8, 1961, 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 taxa-
tion 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.

14.

(d) Assessors to ascertain actual land use and current zoning of
real property.—The supervisors of assessments in the counties and
the director of assessments in Baltimore City, upon request of the local
governing body, shall ascertain the actual land use and current zoning
of each unit of real property at the time of making each assess-
ment thereof. The assessor shall classify the land use in accordance
with the Bureau of Public Roads standard land use code published
by the U.S. Department of Commerce, and he shall record the land
use classification and current zoning. Prior to July 1 following the
expiration of each calendar year he shall publish a recapitulation of
all land use classification and zoning recorded during the year which
[,] shall be available to the general public.

51.

The county commissioners of the several counties where a collector
is not otherwise selected by law shall, on or before January 1st in
each year, appoint a collector or collectors for their respective
counties, whose duty it shall be to collect as certified to him all State
and county taxes levied or to be levied for the current year; and,
such collectors shall receive such compensation as is now or may
hereafter be prescribed by law, provided no such collector shall receive
any separate compensation from the State for collecting State taxes.
In and for Baltimore City the collector shall be appointed in the
mode prescribed by the Act of 1898, Chapter 123, Sections 25 and 42.
Every collector before he acts as such shall take the oath prescribed
Section [60] 6 of Article 1 of the Constitution.

411D.

(j) The person collecting the tax may apply and credit against
the amount of tax payable by him an amount equal to one and one-
half per centum (l½%) of the gross tax to be remitted by him to
the Board of County Commissioners, to cover his expense in the col-
lection and remittance of the tax. However, nothing in this subsection
applies to any person who fails or refuses to file his return with the
Board of County Commissioners within the time prescribed within
this section.

425.

(B) NOTHING IN THIS SUBTITLE SHALL APPLY TO ANY
COMMERCIAL VEHICLE OR VEHICLES BEING ROAD
TESTED FOR SALE BY A DEALER REGISTERED IN MARY-