2382                                               LAWS OF MARYLAND                         [Ch. 692

(Senate Bill 1077)
AN ACT concerning

Compromise on Tax Claims

FOR the purpose of authorizing the Attorney General or
the attorney or solicitor for any county or city to
compromise claims for taxes.

BY repealing and re—enacting, with amendments.

Article 81 — Revenue and Taxes

Section 210

Annotated Code of Maryland

(1969 Replacement Volume and 1973 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Section 210 of Article 81 - Revenue and
Taxes, of the Annotated Code of Maryland (1969
Replacement Volume and 1973 Supplement) be and it is
hereby repealed and re—enacted, with amendments, to read
as follows:

Article 81 — Revenue and Taxes
210.

(A)    It shall be the duty of the Attorney General
to institute any such suit on behalf of the State
whenever thereunto requested by the Governor, the
Comptroller, or the Treasurer; and it shall be the duty
of the attorney or solicitor for any county or city to
institute any such suit whenever thereunto requested by
the collector of taxes of such county or city; and it
shall be the duty of each and all of said officers to
request such suits to be instituted whenever taxes are
overdue and unpaid, unless such taxes be sufficiently
secured by lien upon real estate, or otherwise, or unless
it is certain that any judgment in any such suit would be
uncollectible.

(B)    WHENEVER SUCH SUIT IS REQUESTED TO BE
INSTITUTED AND IT IS ASCERTAINED BY THE OFFICER WHOSE
DUTY IT IS TO COLLECT SUCH TAXES INCLUDING THE INTEREST
AND PENALTIES ACCRUED THEREON THAT A LESSER SUM MAY BE
COLLECTED THAN THE TOTAL SUM DUE, THE ATTORNEY GENERAL OR
THE ATTORNEY OR SOLICITOR FOR ANY COUNTY OR CITY SHALL BE
AUTHORIZED TO COMPROMISE THE CLAIM, ACCEPT THE LESSER SUM
ON BEHALF OF THE COLLECTOR, AND ISSUE A RELEASE OF THE
CLAIM OR SATISFACTION OF THE JUDGMENT AS THOUGH THE SAME
HAD BEEN PAID IN FULL. SUCH COMPROMISE SHALL BE