2408

LAWS OF MARYLAND

Ch. 383

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 WASHINGTON [[COUNTY]]
AND ALLEGANY COUNTIES 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 884

(House Bill 1157)

AN ACT concerning

Personal Property Taxes — Lien Upon Property

FOR the purpose of providing that in Anne Arundel 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hereby repealed and reenacted, with amendments, to read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

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