HARRY HUGHES, Governor                                     2481

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article 11 - Frederick County

2-7-1.

(b) In addition thereto, they may levy not more than [one
hundred thousand dollars ($100,000.00)] $250,000 which shall be
added to the total of estimates and included in their levy. No
other sum of money shall be levied at all. Such levy of taxes
made shall become due and payable and shall be collected in the
manner and at the times fixed by law. The additional sum of [one
hundred thousand dollars ($100,000.00)] $250,000 or so much of
this sum as may be levied shall be [an emergency] A CONTINGENCY
fund [to be used for emergency purposes] and shall be dedicated
and appropriated to meet any unexpected demand which may arise
after tax levy has been made.

2-7-4.

(a)  The [emergency] CONTINGENCY fund of [one hundred
thousand ($100,000.00)] $250,000 or so much thereof as may be
levied will, it is expected, seldom be needed or used, but is
provided as a safeguard or protection in event [an emergency] A
CONTINGENCY should arise. It [shall be used for emergency
purposes only and] shall be dedicated and appropriated to meet
any unexpected demand which arises after the tax levy has been
made, the occurrence of which could not reasonably have been
[foreseen, which is of an unusual, urgent and extraordinary
nature and which clearly and imperatively necessitates the
expenditure of money from the fund, all of the requisites being
necessary to constitute an emergency purpose. The emergency fund
or any part of the fund may not be used for any purpose
whatsoever, except the use hereinafter set forth in this section,
and the] FORESEEN. THE unexpended balance thereof shall be a
part of the surplus to be carried over the ensuing fiscal year,
as provided by section 2-7-8 of this code.

(b)  At the close of each fiscal year, the board of county
commissioners shall prepare a balanced, itemized statement of the
[emergency] CONTINGENCY fund for such fiscal year showing first,
the amount of the fund levied, secondly the expenditures
therefrom in full detail with clear and complete explanation of
the [emergency] CONTINGENCY requiring such expenditures and
third, the unexpected balance on hand at the end of the fiscal
year, to which statement the county commissioners shall sign
their signatures to be attested by the [clerk] ADMINISTRATIVE
ASSISTANT TO THE BOARD OF COUNTY COMMISSIONERS. They shall
further make affidavit that the statement is a true and accurate
account as therein set forth, and they shall publish the
statement, thus prepared, signed, attested and sworn to, at least
three (3) times during the month of July, following the close of