WILLIAM DONALD SCHAEFER, Governor Ch. 690

(6) THE LEVEL OF INCOME TO DETERMINE ELIGIBILITY FOR
THE PAYMENT DEFERRAL UNDER SUBSECTION (A) OF THIS SECTION.

(D)  THE COUNTY PROPERTY TAX THAT IS DEFERRED UNDER THIS
SECTION AND ANY INTEREST SPECIFIED IN THE LAW AUTHORIZING THE
DEFERRAL ARE DUE WHEN THE DEFERRAL ENDS AS SPECIFIED IN THE LAW
AUTHORIZING THE DEFERRAL.

(E)  THE GOVERNING BODY OF A COUNTY THAT AUTHORIZES A
PAYMENT DEFERRAL UNDER SUBSECTION (A) OF THIS SECTION SHALL
SPECIFY THE CUMULATIVE AMOUNT OF THE DEFERRAL AND RELATED
INTEREST IN THE TAXPAYER'S ANNUAL PROPERTY TAX BILL.

(E) (F) A LIEN SHALL ATTACH TO THE PROPERTY IN THE AMOUNT
OF ALL DEFERRED TAXES AND INTEREST. THE LIEN SHALL REMAIN
ATTACHED UNTIL THE DEFERRED TAXES AND INTEREST ARE PAID.

(G) THE GOVERNING BODY OF A COUNTY THAT AUTHORIZES A
PAYMENT DEFERRAL UNDER SUBSECTION (A) OF THIS SECTION SHALL
AUTHORIZE THE DEFERRAL BY WRITTEN AGREEMENT. THE AGREEMENT SHALL
REFLECT THE TERMS AND CONDITIONS OF THE DEFERRAL INCLUDING NOTICE
OF THE LIEN. THE AGREEMENT SHALL BE RECORDED IN THE LAND RECORDS
OF THE COUNTY.-----------------------------------------------------

(F)(G) (H) PENALTIES MAY NOT BE CHARGED DURING THE PERIOD
OF THE DEFERRAL ON ANY TAX PAYMENTS DEFERRED UNDER THIS SECTION.

SECTION 2. AND BE IT FURTHER ENACTED, That the governing
body of a county that grants a property tax deferral under
Section 10-204 of the Tax - Property Article shall list the
amount of that deferral in its tax records.

SECTION 2 3. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1988.

Approved May 27, 1988.

CHAPTER 690

(House Bill 828)

AN ACT concerning

Pistols - Revolvers - Rifles - Shotguns - Possession -
Mental Illness Prohibitions

FOR the purpose of prohibiting an individual who is mentally ill
suffering from a certain mental disorder under certain

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