HARRY HUGHES, Governor

4481

the said petition and orders shall be filed in the office of
the clerk of the circuit court[, or superior court,] where
such application is made, and on application of the legal
representative of any deceased sheriff or collector he shall
be entitled to avail himself of the provisions of this
section as fully as such deceased sheriff or collector could
do if living.

70.

(b) All unpaid taxes on personal property which became
due after July 1, 1972 are a lien on the personal property
and on the real property of the owner of the personal
property in the same manner in which taxes on, real property
are now liens on the real property with respect to which
they are levied in all subdivisions of the State; provided
that the lien will attach to the real property only after
notice thereof has been duly recorded and indexed among the
judgment records in the office of the clerk of the circuit
court in the county where the land lies [or in the office of
the clerk of the superior court if the land lies in
Baltimore City], or is recorded and indexed on the tax rolls
of the subdivision. Any subdivision, in lieu of recording
in the appropriate court, may utilize a lien reporting
system, and any subdivision so doing shall provide, upon
request, a lien report or memorandum with respect to any
particular person.

224.

An administrative body designated as the Maryland Tax
Court is hereby created with the powers and duties in this
article specified. The Court shall consist of five judges,
to be appointed by the Governor. One of these judges shall
be a resident of the Eastern Shore of Maryland, one a
resident of the counties of the Western Shore of Maryland,
and one a resident of Baltimore City. The other two judges
shall be residents of the State at large. Not more than.
three of these judges may be of the same political party,
and each of them shall be a taxpayer and qualified voter of
this State. At least two of these judges shall be members of
the bar of the State of Maryland, one of whom the Governor
shall designate as chief judge, who shall retain that status
for his term of office. Each of these judges, before
entering upon the duties of his office, shall take the oath
prescribed by the Constitution, to be administered by the
clerk of the circuit court of the county [or the Superior
Court of Baltimore City], according to the residence of each
judge, and to the clerk of which court, the Governor shall
forward a commission to that judge. The term of office of
the judges of this Court shall be six years, commencing on
the first Monday in June next ensuing their respective
appointments and the judges shall hold office until their
respective successors are appointed and qualified. The term
of office of each of the members of the State Tax Commission