HARRY HUGHES, Governor                              2309

(A)  LEVY.

WHEN THE SANITARY COMMISSION HAS DETERMINED A BENEFIT
ASSESSMENT, AND EXCEPT AS OTHERWISE PROVIDED IN THIS
SECTION, THE SANITARY COMMISSION SHALL LEVY A BENEFIT
ASSESSMENT, SO THAT THE LEVY WILL BE EFFECTIVE ON THE JULY
1 THAT NEXT FOLLOWS THE FIRST MARCH 31 THAT OCCURS ON OR
BEFORE WHICH THE CONSTRUCTION IS COMPLETED ON THE PROJECT
FOR WHICH THE BENEFIT ASSESSMENT IS MADE.

(B)  LEVY IN ALLEGANY COUNTY FOR PART OF YEAR.

(1) THE ALLEGANY COUNTY SANITARY COMMISSION MAY
MAKE THE LEVY OF A BENEFIT ASSESSMENT EFFECTIVE ON THE DATE
ON WHICH THE CONSTRUCTION IS COMPLETED ON THE PROJECT FOR
WHICH THE BENEFIT ASSESSMENT IS MADE.

(2) IF THE ALLEGANY COUNTY SANITARY COMMISSION
MAKES A LEVY ON THE DATE ON WHICH THE CONSTRUCTION IS
COMPLETED, IT SHALL PRORATE THE LEVY ON THE BASIS OF THE
BENEFIT ASSESSMENT FOR AN ENTIRE YEAR AND THE TIME REMAINING
UNTIL JULY 1.

(C)  LIEN ON PROPERTY.

WHILE UNPAID, BENEFIT ASSESSMENTS AND OTHER CHARGES ARE
A LIEN ON THE PARCEL FOR WHICH MADE.

(D)  PRIORITY OF LIEN.

THE LIEN GRANTED BY THIS SECTION IS SUBORDINATE ONLY TO
STATE TAXES AND MUNICIPAL TAXES.

(E)  PUBLIC RECORD OF LIENS.

(1) AS TO EACH LIEN THAT ARISES AGAINST A PARCEL
IN THE DISTRICT, THE SANITARY COMMISSION SHALL KEEP A PUBLIC
RECORD THAT:

(I) IDENTIFIES THE OWNERS OF THE PARCEL;

(II) DESCRIBES THE PARCEL AND GIVES ANY
LOT NUMBER OF RECORD THAT APPLIES TO THE PARCEL; AND

(III) SHOWS THE AMOUNT OF THE LIEN.

(2) THE SANITARY COMMISSION SHALL FILE THE
RECORD OF LIENS AMONG THE LAND RECORDS OF THE COUNTY WHERE
THE PARCEL IS LOCATED.

(3) THE RECORD OF LIENS SHALL BE LEGAL NOTICE OF
ALL EXISTING LIENS IN THE DISTRICT.

(F) ENFORCEMENT OF LIEN.