HARRY HUGHES, Governor

853

The county commissioners shall, on or before January 1,
of each year, certify its benefit assessments hereunder to
the county treasurer for collection from the property owners
affected, and the treasurer shall add the benefit
assessments to the state and county property tax bills for
collection each year without interest or discount and upon
failure of payment of the benefit assessments, they may be
deducted from any surplus in the hands of the treasurer
after a sale for nonpayment of state and county property
taxes under proper order of the circuit court. In the
alternative, the lien created by the annual benefit
assessments may be enforced by bill in equity or by action
in personam.

UPON DEFAULT IN THE PAYMENT OF ANY ASSESSMENT, THE
PROPERTY AGAINST WHICH ANY SUCH ASSESSMENT HAS BEEN MADE
SHALL BE SOLD AT TAX SALE IN THE SAME MANNER AS REAL
PROPERTY IS SOLD FOR NONPAYMENT OF ORDINARY TAXES. UPON
DEFAULT IN THE PAYMENT OF ANY INSTALLMENT OF AN ASSESSMENT,
THE ASSESSED PROPERTY SHALL BE SOLD IN SUCH MANNER AT TAX
SALE FOR THE ENTIRE UNPAID BALANCE OF THE ASSESSMENT AND
INTEREST DUE THEREON, TOGETHER WITH ALL OTHER TAXES,
CHARGES, AND INTEREST DUE THEREON, IF ANY. THE ENTIRE
UNPAID BALANCE OF SUCH ASSESSMENT SHALL BE IMMEDIATELY DUE
AND PAYABLE UPON THE DAY OF SUCH SALE.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1981.

Approved April 14, 1981.

CHAPTER 64

(House Bill 1153)

AN ACT concerning

Frederick County - Accounting Procedures

FOR the purpose of providing that certain financial records
in Frederick County shall be maintained in accordance
with specially accepted accounting principles under
certain circumstances.

BY repealing and reenacting, with amendments,

The Public Local Laws of Frederick County

Section 2-7-67

Article 11 - Public Local Laws of Maryland

(1979 Edition, supplemented to April, 1980, as amended)