Ch. 641 LAWS OF MARYLAND

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take
effect July 1, 1990.

Approved May 29, 1990.

CHAPTER 641
(House Bill 1039)

AN ACT concerning

Property Tax - Interest on Overdue Tax

FOR the purpose of clarifying that any interest charged on certain overdue property
taxes, assessments, and charges be imposed on the unpaid amount of the tax,
assessment, or charge; and clarifying the applicability of certain Acts that relate to
property taxes and assessments.

BY repealing and reenacting, with without amendments,
Article - Tax - Property
Section 14-101
Annotated Code of Maryland
(1986 Volume and 1989 Supplement)

BY repealing and reenacting, without with amendments,
Article - Tax - Property
Section 14-601
Annotated Code of Maryland
(1986 Volume and 1989 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article - Tax - Property

14-101.

In this title, "total tax liability on property" means State taxes, county taxes,
municipal corporation taxes, special assessments, benefit charges, and any adjustment,
including:

(1) allowable discounts;

(2) fees, charges, or costs related to the taxes; [and]

(3) any tax credit granted under this article; AND

(4) ANY PAYMENTS MADE BY OR ON BEHALF OF THE
PROPERTY OWNER.

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