MARVIN MANDEL, Governor

2409

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 ANNE ARUNDEL 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 Way 17, 1976.

CHAPTER 885

(House Bill 1352)

AN ACT concerning

Caroline County — Personal Property

FOR the purpose of creating a lien on personal property
in Caroline County; and relating generally to
personal property liens in Caroline County.

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hereby repealed and reenacted, with amendments, to read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
in Frederick and Cecil counties, and in Baltimore City
from and after July 1, 1972, and in Dorchester County