MARVIN MANDEL, Governor

2403

located in Montgomery County of the delinquent
taxpayer; and providing for recording and indexing
of such liens among judgment records of the Circuit
Court for Montgomery 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hereby repealed and reenacted, with amendments, to read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

70.

(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
Dorchester County from and after July 1, 1973, 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)    MONTGOMERY COUNTY - FROM JULY 1, 1976.]]