The Republican., 1935-09-19
PUBLIC GENERAL LAWS

against all persons delinquent in the payment
of any taxes levied by any such county, city,
incorporated town other taxing district of
this State, for the fiscal year expiring in
the year 1884, and for the fiscal years prior
thereto, upon the condition that any such
person or persons so delinquent in the pay
ment of taxes shall promptly pay to the prop
er tax collecting official all such taxes un-
paid.
Sec. 2. And be it further enacted, That
any such governing body may, in its dis
cretiOn provide in said resolution ordi-
nance or in a separate resolution or ordi-
nance for the payment of such delinquent
taxes plus all accrued interest and penal
ties, in installments extending a period
of five years in the following manner; Fif-
teen per cent of said delinquent taxes plus
accrued interest and penalties to be paid in
the first year after the passage of said
resolution ordinance; twenty-five per cent
of the balance of said delinquent taxes plus
accrued interest and penalties in the second
year; thirty-five per cent of the balance of
said delinquent taxes plus accrued interest
and penalties in the third year, fifty per
cent of the balance of said delinquent taxes
plus accrued interest and penalties in the
fourth year; and the balance of said de-
Hnquent taxes plus accrued interest and
penalties remaining due, in the fifth year.
Said resolution ordinance may provide
for the abatement of all interest and penal
ties which might accrue on said delinquent
taxes by virtue of any general or local law
laws for the five year period during
which said installments shaW be payable
provided, however, that no such resolution
or ordinance for the payment of such de-
linquent taxes in instalments shall be deemed
or taken to be a waiver of any other legal
remedy which any such county, city, ncorpor-
ated town other taxing district might have
against any such person delinquent in the
payment of taxes.
Sec. 8. And be it further enacted, That
the governing body of any such county,
city, incorporated town or other taxing dis
trict may in its discretion provide in the
resolutions or ordinances authorized to be
passed by Sections l and of this Act, that
the persons delinquent in the payment of
taxes referred to in said Sections shall have
the right to elect whether they shall avail
themselves of the relief provided for by
Section l of this Act, or of the relief pro-
vided for by Section of this Act.
Sec. A. And be it further enacted, That
in the event that the governing body of any
county, city, Incorporated town or other
mine to avail itself of any of the powers
granted by Sections l and 2 of this Act,
then said governing body shall provide in
the resolution ordinance passed pursuant
to the provisions of said Sections, that the
relief therein granted to persons delinquent
in the payment of taxes shall extend to all
cases where the property against which said
taxes were levied, shall have been purchased
at tax sales by any such county, city, incor-
porated town, other taxing district, pro-
Vided, however, that any such governing
body may provide that said relief shall not
extend to cases where the period for
demptions of such property from such tax
sales shall have expired according to law.
Sec. AZ. And be it further enacted,
That nothing in this Act shall apply to the
Mayor and City Council of Baltimore, and
to the Board of County Commissioners of
Howard County.
Sec. And be it further enacted, That
this Act is hereby declared to be an en-
ergency law and necessary for the imme-
diate preservation of the public health and
safety, and having been passed by a yea and
nay vote, supported by three-fifths of all the
members elected to each of the two Houses
of the General Assembly, the same shall
take effect from the date of its passage.