3478

LAWS OF MARYLAND

Ch. 586

(III)   IF AN OCCUPANT FAILS TO PAY THE TAX
UNDER SUBPARAGRAPH (II) OF THIS PARAGRAPH, THE PROPERTY
OWNER MAY EXERCISE ANY RIGHT AVAILABLE TO THE PROPERTY OWNER
FOR NONPAYMENT OF RENTAL FEES AS IF THE TAX WERE A PART OF
RENTAL FEES DUE TO BE PAID TO THE OWNER.

(IV)  A PROPERTY OWNER WHO IS REQUIRED TO
COLLECT THE TAX FROM AN OCCUPANT OF A MOBILE HOME, UNDER
SUBPARAGRAPH (II) OF THIS PARAGRAPH, MAY BE PERSONALLY
LIABLE FOR THE TAX COLLECTED OR REQUIRED TO BE COLLECTED.

(F) IF THE COUNTY COMMISSIONERS IMPOSE THE TAX
AUTHORIZED UNDER SUBSECTION (B) OF THIS SECTION, THE
COMMISSIONERS MAY, BY ORDINANCE, ALSO PROVIDE:

(1)  THAT THE TAX MAY BE ASSESSED AS OF THE DATE
OF FINALITY FOR THE REAL PROPERTY TAXES OF SAID THE PROPERTY
OWNER;

(2)  FOR THE MAINTENANCE OF SUITABLE RECORDS IN
CONNECTION WITH THE TAX AND ITS COLLECTION;

(3)  FOR THE PRO RATA ASSESSMENT OF THE TAX WHERE
OCCUPANCY OF A MOBILE HOME IS FOR LESS THAN 12 MONTHS PER
YEAR;

(4)  FOR THE PENALTIES FOR THE FAILURE TO COMPLY
WITH THE PROVISIONS OF ANY LEGISLATION RELATING TO THE TAX;
AND

(5)  FOR OTHER REQUIREMENTS RELATING TO THE
ADMINISTRATION OF THE TAX.

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

Approved June 1, 1982.

CHAPTER 587

(Senate Bill 1102)

AN ACT concerning

Insurers - Delinquency Proceedings - Appointment
of Conservator, Rehabilitator, or Receiver

FOR the purpose of providing that the circuit court may
appoint or substitute another person for the Insurance
Commissioner, in delinquency proceedings, as
conservator, rehabilitator, or receiver; and providing