WILLIAM DONALD SCHAEFER, Governor                   Ch. 227

(2) The reserved fund for uncollected revenues may
not at any time exceed 3 percent of the county operating budget.

9-12.

(a)  The board of county commissioners shall have the books
of the county treasurer and clerk to the board of county
commissioners audited by a well-known and . approved firm of
certified public accountants.

(b)  The board of county commissioners shall cause the audit
to be made at the end of each fiscal year and the report thereon
shall be filed in the office of the BOARD OF County Commissioners
within six months after the close of the fiscal year.

(c)  The BOARD OF County Commissioners shall keep the audit
report available for inspection by the general public during
regular business hours for a reasonable length of time.

9-13.

(a)  On and after the first day of October in each and every
year taxes shall be deemed in arrears, and upon all taxes
remaining unpaid after that date interest shall be charged and
collected from the said first day of October until said taxes are
paid, and immediately after the first day of October the
treasurer shall cause notice to be given to each delinquent,
showing the amount of his assessment, the taxes due thereon, and
the charges that have been added, and warning said delinquent
that unless settlement in full be made before the first day of
April ensuing, the property so assessed and taxes will be levied
on, advertised and sold according to the provisions of the [Code
of Public General Laws] ANNOTATED CODE OF MARYLAND.

(b)  He shall also, immediately after the levy is made, make
out the bill of each taxpayer and upon application shall forward
the bill by mail or otherwise to the person, or his agent, to
whom taxes have been assessed. Immediately upon the first day of
April in each and every year, the treasurer shall make an
alphabetical list by election districts, as now established by
law, in their numerical order, of taxes due and in arrears, which
list shall contain the name or names of the person or persons or
body corporate assessed with property upon which taxes are due
and in arrears, a brief description of the property, real and
personal, and such references to conveyances or other description
as will, in the case of real estate, render the same certain of
identification, and the amount of the tax levied and in arrears,
with the interest and costs accrued, and to accrue thereon to the
day of sale, to which list shall be appended a notice that if the
said tax or taxes are not paid on or before the second Monday in
August next ensuing, together with the interest accrued thereon
and the proportional cost of advertising and fees, he will
proceed at 10 o'clock A.M. on said second Monday in August, at

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