NEW CARROLLTON                                      2349

(76) SAVING CLAUSE - The enumeration of powers in this section is not to
be construed as limiting the powers of the town to the several subjects mentioned.
The charter shall be liberally construed to the end that, within the limits imposed
by the charter and by the Constitution and laws of the State, the City shall have
all powers necessary for the conduct of its affairs.

SECTION 12. TAXES AND ASSESSMENTS.

A.   TAX RATE. The Council shall have full power and authority to levy
annually upon all real property and franchises of the City subject to assessment
and tax for State and County purposes, such taxes and at such rates as may be
necessary, in its judgement, to meet the anticipated expenses of the next succeeding
fiscal year, not to exceed the rate of fifty cents ($0.50) per one hundred dollars
($100.00) assessed valuation of the taxable property or franchise. From the
effective date of the annual budget, the amount stated therein as the amount to be
raised by the property tax constitutes a determination of the amount of the tax
levy in the corresponding tax year. No authority is given by this Section to impose
taxes on any property which is exempt from taxation by any act of the Maryland
General Assembly.

B.   TAX BILLS. Whenever the Council shall levy a tax, the Treasurer shall
prepare a listing of all persons, partnerships, firms, or corporations charged
therewith and shall indicate thereon the respective sums to be collected from the
same. The Treasurer shall promptly render to each such person, partnership, firm,
or corporation a statement or tax bill showing the amount due by them.

C.  COLLECTIONS. All taxes levied under this Section shall be a lien on any
and all property of the person, partnership, firm or corporation against whom said
taxes are levied. The Council shall by ordinance or resolution provide for the
systematic and orderly collection of taxes consistent with the applicable provisions
of Article 81 of the Code of the Public General Laws of Maryland, and Article 17
of the Code of Public Local Laws of Maryland, title "Prince George's County."

D.  TAX SALES. The Treasurer of the City of New Carrollton upon receiving
notice from the appropriate official of Prince George's County, as is provided for
in Section 73 of Article 81 of the Code of the Public General Laws of Maryland,
and not later than thirty days after receipt of said notice, shall certify to the
appropriate official of Prince George's County a statement of all taxes due the
City of New Carrollton, and the payment of said taxes shall be enforced in
accordance with the provisions of Section 70 to 123, inclusive, of Article 81 of the
Code of Public General Laws of Maryland, relating to tax sales generally. The
payment of said taxes may also be enforced in any other manner as is now or may
be provided by law.

E.    ASSESSMENTS. The Council is hereby authorized, empowered, and
directed to adopt and use as and for the assessment of property within the
corporate limits of the City, the assessment in force in the same fiscal year for
County tax purposes in Prince George's County. The adoption and use of said
County tax assessment by the Council shall be treated and considered in all
respects as its own valuation and bases of assessed property in the City, subject to
taxation for municipal purposes.

SECTION 13. SHARED FUNDS.

The State of Maryland, Prince George's County, and all other public authorities
shall pay to the City of New Carrollton its share or proportion of all public
monies, a part of which may be paid to any other municipality in Prince George's
County, Maryland.