REVENUE AND TAXES 3051

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.
See note to sec. 30.

When Taxes Are Payable.

1929, ch. 226, sec. 48. 1931, ch. 500. 1939, ch. 387, sec. 13.

46. (a) All ordinary county and/or city taxes levied upon assessments
made by the county commissioners or by the assessing 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 1 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 with-
out interest, on or before August first of such year, provided the account
is mailed on or before July first; and if the account shall not be mailed
until after July first, the same shall be payable, without interest, at any
time within thirty days after the mailing of the account. All taxes levied
upon assessments made by the State Tax Commission not paid on or before
August first, or within thirty days after the mailing of the account as
above provided, shall thereafter bear interest at the rate of one-half of 1
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 shall 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 1 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 ordi-
nance or resolution of the legislative department of such city, not exceed-
ing, however, the discounts and penalties now allowable by law or ordi-
nance.

Interest and penalty on delinquent State and City taxes held to be part of whole tax,
and hence lien on land. Balto. Tr. Co. v. Interocean Oil Co., 30 F. Supp. 560.

Cited in Union Trust Co. v. Rosenburg, 171 Md. 412.

This section referred to in upholding constitutionality of art. 23, sec. 129—see notes
thereto. Carozza v. Federal Finance Co., 149 Md. 246.

See notes to secs. 28, 62, 72, 150 and 199, and to art. 93, sec. 123.

See note to sec. 30.