MARVIN MANDEL, Governor

2401

SECTION [[2]] 3. AND BE IT FURTHER ENACTED, That
this Act shall take effect June 1, 1976.

Approved May 17, 1976.

CHAPTER 878

(Senate Bill 564)

AN ACT concerning

Charles County — Liens on Property

FOR the purpose of [[providing that in Charles County
unpaid personal property taxes constitute a lien on
the personal property and real property of the owner
of the personal property in a certain manner; and
clarifying language.]] requiring in Charles County
that certain unpaid taxes be a lien on real property
located in Charles County of the delinquent

taxpayer; providing__for recording and indexing of

such liens among judgment records of the circuit
Court for Charles County; and repealing the current
provisions of the law relating to certain tax liens
in certain subdivisions and reenacting those
provisions without substantive changes so as to
enhance clarity and structure.

BY repealing and reenacting, with amendments,

Article 81 — Revenue and Taxes

Section 70

Annotated Code of Maryland

(1975 Replacement Volume and 1975 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Section 70 of Article 81 - Revenue and
Taxes, of the Annotated Code of Maryland (1975
Replacement Volume and 1975 Supplement) be and it is
hereby repealed and reenacted, with amendments, to read
as follows:

Article 81 - Revenue and Taxes

(A) From [[and after]] January 1, 1944, all unpaid
State, county, and city taxes on real estate shall be
until paid, liens on the real estate in respect to which
they are levied from the date they became or become
payable [[;]]. [[and in Frederick and Cecil counties, and
in Baltimore City from and after July 1, 1972, [and] in