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Ch. 910
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3454
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LAWS OF MARYLAND
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WHEREAS, The eight enactments were introduced for
the purpose of extending the lien provisions to eight
counties in which these provisions were not then
applicable; and
WHEREAS, The various enactments amended Section 70
in two general methods, but none recognized the effect of
the enactment of similar provisions for other counties;
and
WHEREAS, The codifiers of the Maryland Code have
given effect to all eight chapters in the 1976 Supplement
for Section 70; and
WHEREAS, The General Assembly needs to correct the
confusion resulting from its 1976 action by clarifying
the language of Section 70 as proposed in this till; now,
therefore,
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 1976 Supplement) be and it is
hereby repealed and reenacted, with amendments, to read
as follows:
Article 81 - Revenue and Taxes
70.
(a) From 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; in Dorchester County from and
after July 1, 1973; and in Howard County, from and after
July 1, 1976, and in Baltimore County from and after July
1, 1976, and in Prince George's County from and after
July 1, 1976, and in Washington and Allegany counties
from and after July 1, 1976, and in Anne Arundel County
from and after July 1, 1976, and in Caroline 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 ].
(b) [ALL] PRIOR TO JULY 1, 1977, ALL unpaid taxes on
personal property are 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 in the following subdivisions after the following
dates:
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