1718

LAWS OF MARYLAND

Ch. 522

(I)    ANNUAL BENEFIT ASSESSMENTS SHALL BE
INCLUDED ON THE ANNUAL STATE AND COUNTY REAL ESTATE TAX
BILLS ISSUED BY THE COUNTY TREASURER. ANNUAL BENEFIT
ASSESSMENTS SHALL BEAR INTEREST AT THE SAME RATE AS COUNTY
RIAL ESTATE TAXES AND ARE DUE AND PAYABLE AT THE SAME TIME
AS COUNTY REAL ESTATE TAXES.

(II)   THE COUNTY TREASURER MAY NOT ACCEPT
PAYMENT OF STATE OR COUNTY REAL ESTATE TAXES FOR ANY
PROPERTY UNLESS PAYMENT OF ANY ANNUAL BENEFIT ASSESSMENT IS
MADE AT THE SAME TIME.

(III)  An annual benefit assessment or other
charge as above specified, including any penalty or interest
thereor, shall be a first lien upon the property against
which it is assessed until paid, any statute of limitations
to the contrary notwithstanding[,]. IT SHALL BE subject
only to prior State and County taxes. If any property is
sold for State [and/]or County taxes[, or both,] by the
County Treasurer, and if after sale there is a surplus after
all costs and expenses incident to such sale shall have been
paid, the County Commissioners upon proper petition to the
Circuit Court for Charles County shall be allowed any
balance from the surplus, and shall be a preferred lienor to
the extend of their lien.

(IV)   UNPAID AND OVERDUE ANNUAL BENEFIT
ASSESSMENTS MAY BE COLLECTED BY A TAX SALE THE SAME AS
COUNTY OR STATE REAL ESTATE TAXES.

(3)    Public records. For the purpose of giving
notice to the general public as to existing liens and
charges against any property within the special taxing
district abutting upon any water or sewer main, or connected
thereto, the County Commissioners shall keep a public record
of all names or owners of property, locations of (said] ALL
property, lot numbers when of record, and the amount of
[such] ANY benefit assessments, water service charges, or
[such] other charges that may become liens from time to
time. [Such] THESE records shall be kept as a public record
in the office of the County Commissioners or [such] IN ANY
other place [as] they may designate, and among the land
records of the County[ , and when so kept]. THEY shall be
legal notice of all existing liens within the special taxing
district. [The County Commissioners may direct the County
Treasurer to print a notice on the State and County tax
bills that benefit assessments and other charges as provided
in this section must be paid in the office of the County
Commissioners or such other place as the County
Commissioners may designate.]

(4)    Collection of unpaid bills. If bills for
any [benefit assessments or other charges] CHARGES OTHER
THAN BENEFIT ASSESSMENTS, including any penalties or
interest thereon, shall remain unpaid for 60 days after
becoming due, they may be collected by an action of
assumpsit or by a kill in equity to enforce the liens
created, and any judgment or decree obtained, where the