1610                                      LAWS OF MARYLAND                                    Ch. 134

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1982.

Approved May 4, 1982.

CHAPTER 135

(Senate Bill 507)

AN ACT concerning

Taxes - Limitations - Collection and Suits

FOR the purpose of altering the period of limitations for
collecting certain taxes and for bringing suit to

collect those taxes; and providing for the

applicability of this Act.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 212

Annotated Code of Maryland

(1980 Replacement Volume and 1981 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
read(s) as follows:

Article 81 - Revenue and Taxes

212.

All State, county or city taxes of every kind for which
no other period of limitation is prescribed by this article
shall be collected within [four] 12 7 years after they shall
have become due, or else shall be utterly barred; and no
such taxes shall be collected after said period; provided

(a) that when collectors shall have failed to collect such
taxes and receivers or trustees have within said period been
appointed to complete the collection thereof, the period for
collection thereof shall be extended for two years from the
time of the appointment of such receivers or trustees, and

(b)  that any action at law or suit in equity for collection
of such taxes or for sale of property to pay the same or for
the enforcement of any lien therefor, may, if instituted
within the period hereinabove prescribed be prosecuted as if
this section had never been passed, and any judgment or
decree therein may be enforced or renewed as other judgments