2932

LAWS OF MARYLAND

Ch. 831

(c) Beginning July 1, 1977, all unpaid taxes on
personal property are a lien on the real property of the
delinquent taxpayer in the same manner in which taxes on
real property are now liens on the real property with
respect to which they are levied, in the following
subdivisions after the following dates, provided that the
real property is situated in the subdivision and] OF THE
STATE; PROVIDED that the lien will attach to the real
property only after notice thereof has been duly recorded
and indexed among the judgment records in the office of the
clerk of the circuit court[:

(1)  Allegany County — From July 1, 1977;

(2)  Cecil County — From July 1, 1977;

(3)  Charles County — From July 1, 1976; from
July 1, 1977 after the notice has been duly recorded and
indexed among the judgment records in the office of the
clerk of the Circuit Court for Charles County, the lien
shall have the full force and effect of a lien of judgment;

(4)  Harford County — From July 1, 1977;

(5)  Montgomery County — From July 1, 1976;

(6)  Prince George's County — From July 1, 1977]

IN THE COUNTY WHERE THE LAND LIES OR IN THE OFFICE OF THE
CLERK OF THE SUPERIOR COURT IF THE LAND LIES IN BALTIMORE
CITY, OR IS RECORDED AND INDEXED ON THE TAX ROLLS OF THE
SUBDIVISION. ANY SUBDIVISION, IN LIEU OF RECORDING IN THE
APPROPRIATE COURT, MAY UTILIZE A LIEN REPORTING SYSTEM, AND
ANY SUBDIVISION SO DOING SHALL PROVIDE, UPON REQUEST, A LIEN
REPORT OR MEMORANDUM WITH RESPECT TO ANY PARTICULAR PERSON.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1980.

Approved May 27, 1980.

CHAPTER 832

(Senate Bill 640)

AN ACT concerning

Municipal Corporations - Special Taxing Districts

FOR the purpose of explicitly permitting municipalities to
levy property taxes to pay the operation and
maintenance costs of certain facilities; and clarifying
language.