2406

LAWS OF MARYLAND

Ch. 881

from and after July 1, 1972, and in Dorchester County
from and after July 1, 1973, AND IN BALTIMORE 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 882

(Senate Bill 927)

AN ACT concerning

Prince George's County — Unpaid Taxes

FOR the purpose of [[making unpaid taxes on personal
property a lien on that property in Prince George's
County]] providing, that in Prince George's County,
from and after a certain date, 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.

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hereby repealed and reenacted, with amendments, to read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