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LAWS OF MARYLAND

Ch. 505

property owned and occupied for dwelling, agricultural, or
business purposes by a person in [civil defense] EMERGENCY
MANAGEMENT AND CIVIL DEFENSE service or a person suffering
injury or damage or his dependents at the commencement of
his being in such category and still so occupied by his
dependents or employees are not paid.

(b)  When a person in [civil defense] EMERGENCY
MANAGEMENT AND CIVIL DEFENSE service or a person suffering
injury or damage, or any person in his behalf, shall file
with the collector of taxes, or other officer whose duty it
is to enforce the collection of taxes or assessments, an
affidavit showing (1) that a [tag] TAX or assessment has
been assessed upon property which is the subject of this
section, (2) that such tax or assessment is unpaid, and (3)
that by reason of being in such category the ability of such
person to pay such tax or assessment is materially affected,
no sale of such property shall be made to enforce the
collection of such tax or assessment, or any proceeding or
action for such purpose commenced, except upon leave of
court granted upon an application made therefor by such
collector or other officer. The court thereupon may stay
such proceedings or such sale, as provided in this subtitle,
for a period extending not more than six months after the
termination of the period of such person's being a person in
[civil defense] EMERGENCY MANAGEMENT AND CIVIL DEFENSE
service or a person suffering injury or damage.

(c)  When by law such property may be sold or forfeited
to enforce the collection of such tax or assessment, such
person in [civil defense] EMERGENCY MANAGEMENT AND CIVIL
DEFENSE service or a person suffering injury or damage shall
have the right to redeem or commence an action to redeem
such property, at any time not later than six months after
the termination of being in such category, but this shall
not be taken to shorten any period, now or hereafter
provided by the laws of this State for such redemption.

27.

The collection from a person in [civil defense]
EMERGENCY MANAGEMENT AND CIVIL DEFENSE service or a person
suffering injury or damage of any tax on the income of such
person, whether falling due prior to or during his period of
being in such category, shall be deferred for a period
extending not more than six months after the termination of
his period of being in such category if such person's
ability to pay such tax is materially impaired by reason of
being in such category. No interest on any amount of tax,
collection of which is deferred for any period under this
section, and no penalty for nonpayment of such amount during
such period, shall accrue for such period of deferment by
reason of such nonpayment. The running of any statute of
limitations against the collection of such tax by distraint
or otherwise shall be suspended for the period of being in
such category as to any individual the collection of whose
tax is deferred under this section, and for an additional