2404

LAWS OF MARYLAND

Ch. 879

[[(C)]] (B) IN MONTGOMERY COUNTY FROM JULY 1, 1976,
ALL UNPAID TAXES ON PERSONAL PROPERTY ARE A LIEN ON THE
HEAL 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 MONTGOMERY
COUNTY AND THAT [[SAID]] THE LIEN WILL ATTACH TO THE REAL
PROPERTY ONLY AFTER NOTICE THEREOF HAS BEEN DULY RECORDED
AMD INDEXED AMONG THE JUDGMENT RECORDS IN THE OFFICE OF
THE CLERK OF THE CIRCUIT COURT FOR MONTGOMERY COUNTY.

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

Approved May 17, 1976.

CHAPTER 880

(Senate Bill 829)

AN ACT concerning

Howard County — Unpaid Tax Lien on Property

FOR the purpose of providing that in Howard County unpaid
taxes shall be a lien on personal property and real
property; relating generally to the provision for
the lien; and providing an operative date.

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hereby repealed and reenacted, with amendments, to read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.

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