MARVIN MANDEL, Governor                             2407

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; AND IN PRINCE GEORGE'S
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 883

(House Bill 81)

AN ACT concerning

Washington [[County]] and Allegany Counties - Unpaid
Taxes on Personal Property Lien

FOR the purpose of providing that in Washington
[[County]] and Allegany Counties 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.

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hereby repealed and reenacted, with amendments, to read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