498 ARTICLE 81.

of land, the assessed value of improvements on the land, and tangible and
intangible personal property, in such form as may be prescribed by the
Comptroller and the State Tax Commission.

When Taxes Are Payable.

1929, ch. 226, sec. 48.

48. (a) All ordinary county and/or city taxes levied upon assessments
made by the county commissioners or by the assesing authority of any city
shall be due and payable at the times and in the manner and subject to the
same discounts, interest and penalties as now prescribed by local law or
ordinance.

(b) All ordinary state taxes levied upon assessments made by the
county commissioners or the Appeal Tax Court shall be payable on and
after the first day of January of the year for which they are levied; pro-
vided that no collector in any county or in the City of Baltimore shall be
required to receive payments -of State taxes before the earliest date on
which county or Baltimore City taxes falling due in such year may be
payable; and all such State taxes not paid before the first day of October
in such year shall thereafter carry interest at the rate of one-half of one;
per cent, for each month or portion of a month until paid.

(c) All ordinary State, county and/or city taxes levied upon assess-
ments made by the State Tax Commission shall be due and payable on the
first day of July of the year for which they are levied, if on said date
thirty days shall have elapsed since the mailing of a bill therefor. The
tax shall be payable without interest at any time within thirty days after
the date of mailing of such bill and thereafter, and after the first day of
October of such year, shall bear interest at the rate of one-half of one per
cent, for each month or fraction thereof.

(d) Notwithstanding anything contained in sub-sections (a) and (b)
of this section, all ordinary state, county and/or city taxes in any county
and/or city which under Section 28 (b)(1) shall have elected to levy its
taxes for the calendar year, and as of the first day of January of such year
as the date of finality, shall be due and payable on and after the first day
of April of such calendar year, and shall be overdue and in arrears on the
first day of the succeeding October, and shall bear interest at the rate of
one-half of one per cent, for each month or fraction of a month thereafter
until paid; provided, however, that any county and/or city may allow
such discounts for payments prior to said first day of October, and charge
and collect such penalties for failure to make payment before said first
day of October as may prior to the date of finality be fixed by resolution
of the county commissioners, or by ordinance or resolution of the legis-
lative department of such city, not exceeding, however, the discounts and
penalties now allowable by law or ordinance.

54. This section referred to in upholding constitutionality of art. 23, sec. 131
—see notes thereto. Carozza v. Federal Finance Co., 149 Md. 246.
See notes to secs. 30. 59. 69, 191 and 142, and to art. 93, sec. 120.

See important footnote on first page of this article.