2402

LAWS OF MARYLAND

Ch. 878

Dorchester County from and after July 1, 1973, AND IN
CHARLES COUNTY FROM AND AFTER JULY 1, 1976, all unpaid
taxes on personal property shall be a lien on the
personal property and on the real estate of the owner of
the personal property in the same manner in which taxes
on real estate are now liens on the real estate with
respect to which they are levied.]]

(B) ALL UNPAID TAXES ON PERSONAL PROPERTY ARE A

LIEN ON THE PERSONAL PROPERTY AND ON THE REAL ESTATE OF
THE OWNER OF THE PERSONAL PROPERTY IN THE SAME MANNER IN

WHICH TAXES ON REAL ESTATE ARE NOW LIENS ON THE REAL

ESTATE WITH RESPECT TO WHICH THEY ARE LEVIED IN THE

FOLLOWING SUBDIVISIONS AFTER THE FOLLOWING DATES:

(1)   FREDERICK COUNTY - FROM JULY 1, 1972;

(2)   CECIL COUNTY - FROM JULY 1, 1972;

(3)   BALTIMORE CITY - FROM JULY 1, 1972;

(4) DORCHESTER COUNTY - FROM JULY 1, 1973;

(5)      CHARLES COUNTY - FROM JULY 1, 1976.

(C) IN CHARLES COUNTY, FROM JULY 1, 1976, ALL
UNPAID TAXES ON PERSONAL PROPERTY ARE A LIEN ON THE REAL
PROPERTY OF THE DELINQUENT TAXPAYER IN THE SAME MANNER IN
WHICH TAXES ON REAL PROPERTY ARE NOW LIENS ON THE REAL
PROPERTY WITH RESPECT TO WHICH THEY ARE LEVIED, PROVIDED

THAT THE REAL PROPERTY IS SITUATED IN CHARLES COUNTY AND

THAT THE LIEN WILL ATTACH TO THE REAL PROPERTY ONLY AFTER
NOTICE THEREOF HAS BEEN DULY RECORDED AND INDEXED AMONG

THE JUDGMENT RECORDS IN THE OFFICE OF THE CLERK OF THE

CIRCUIT COURT FOR CHARLES COUNTY.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1976.

Approved May 17, 1976.

CHAPTER 879

(House Bill 1859)

AN ACT concerning

Montgomery County — Tax Lien
M.C. 76-76

FOR the purpose of requiring in Montgomery County that
certain unpaid taxes be a lien on real property