4070

LAWS OF MARYLAND

Ch. 767

(III)  [and shall make] MAKE the proper and
necessary entries on all bills sent out[,]; and

(IV)  [shall collect] COLLECT the amounts
noted [thereon] ON THE BILLS with the state and county
taxes.

(2) In Montgomery County, every property tax
bill rendered for fiscal year 1984 and thereafter shall list
separately any deferred water or sewer connection benefit
charges applicable to an assessed property.

(c) (1) The [front foot] benefit charge [from and
after January 1st, 1927,] shall:

(I)  [for all purposes of collection be] BE
treated FOR PURPOSES OF COLLECTION as county taxes[,];

(II)  [shall bear] BEAR the same
interest[,] AND the same penalties[,]; and

(III)  [advertise] BE ADVERTISED in the
same manner as and with county taxes[, and all property
subject to the front foot benefit charges shall be sold for
the same at the same time and in the same manner as the
properties are sold for county taxes, and all].

(2) .. ALL [of the] law relating to the collection
of county taxes [so far as the same is applicable shall
relate] APPLIES to the collection of the [front foot]
benefit charge.

(3)  [No property] PROPERTY redeemed from a
county tax sale[,] and [no] property sold by the county
[commissioners] COUNCILS after a final tax sale[, shall] MAY
NOT be redeemed or sold except upon the payment of the
[front foot] benefit charge due [thereon] ON THE PROPERTY.

(4)  ALL PROPERTY SUBJECT TO DELINQUENT BENEFIT
CHARGES SHALL BE SOLD FOR DELINQUENT CHARGES AT THE SAME
TIME AND IN THE SAME MANNER AS PROPERTY IS SOLD FOR COUNTY
TAXES.

(d) (1) ON THE 10TH DAY OF EACH MONTH [The] THE
respective treasurers shall pay [to] the [commission
monthly, on the tenth day of every month] WSSC the amount of
the [front foot] benefit charge collected by [either of
them] THE TREASURER [to and inclusive of] THROUGH the last
day of the preceding month[, and upon the failure of].

(2) IF [either of] the [treasurers] TREASURER
FAILS to pay [over] the sum as [above directed] PROVIDED IN
THIS SECTION, the amount [in their hands] due the
[commission] WSSC shall bear a penalty of [one per centum]
1 PERCENT per month [for which the].