1042 ARTICLE 81.

maining due, in the fifth year. Said resolution or ordinance may pro-
vide for the abatement of all interest and penalties which might accrue
on said delinquent taxes by virtue of any general or local law or laws for
the five year period during which said instalments shall be payable, pro-
vided, however, that no such resolution or ordinance for the payment of
such delinquent taxes in instalments shall be deemed or taken to be a
waiver of any other legal remedy which any such county, city, incorpo-
rated town or other taxing district might have against any such person
delinquent in the payment of taxes.

1935, ch. 387, sec. 3.

48C. The governing body of any such county, city, incorporated town
or other taxing district may in its discretion provide in the resolutions or
ordinances authorized to be passed by Sections 48A and 48B of this sub-
title, that the persons delinquent in the payment of taxes referred to in
said Sections shall have the right to elect whether they shall avail them-
selves of the relief provided for by Section 48A or of the relief provided
for by Section 48B.

1935, ch. 3S7, sec. 4.

48D. In the event that the governing body of any county, city, incorpo-
rated town or other taxing district of this State, shall determine to avail
itself of any of the powers granted by Sections 48A and 48B of this
sub-title, then said governing body shall provide in the resolution or ordi-
nance 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, incorporated
town, or other taxing district, provided, however, that any such governing
body may provide that said relief shall not extend to cases where the
period for redemptions of such property from such tax sales shall have
expired according to law.

1935, ch. 387, sec. 4 1/2.

48E. Nothing in Sections 48A, 48B, 48C and 48D shall apply to the
Mayor and City Council of Baltimore, and to the Board of County Com-
missioners of Howard County.

1929, ch. 226, sec. 49.

49. When under Section 28 of this Article taxes are levied for a frac-
tion of a year they shall be due and payable on and after the first day of
the third month following such fraction of a year and discounts (if any)
shall be allowed therefrom and interest charged thereon at the same rate
per month thereafter (as provided in or permitted by the last preceding
section), as if the first day of such fraction of a year were the first day of
April, the first day of the second month thereafter, the first day of June,
the first day of the sixth month thereafter, the first day of October, and so