MARVIN MANDEL, Governor                             2405

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, AND IN HOWARD 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.

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

Approved May 17, 1976.

CHAPTER 881

(Senate Bill 845)

AN ACT concerning

Revenue and Taxes - Baltimore County

FOR the purpose of providing that in Baltimore County
unpaid taxes on personal property shall be a lien on
personal property and on the real estate of the
owner of the personal property.

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hereby repealed and reenacted, with amendments, to read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

7 0.

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