644 LAWS OF MARYLAND. [CH. 226

(f) In any case where property mentioned in sub-divisions
(c), (d) and (e) of this section is taxable under the provisions
of this Article in a city other than the City of Baltimore, the
amount so payable for county and city taxes shall be appor-
tioned between such city and the county in which such city is
situated in the proportion which the full county tax rate ap-
plicable in said city and the full city tax rate respectively
bears to the total amount so payable for both county and city
taxes on such property.

(g) In any case where property mentioned in sub-division
(b) of this section is taxable in a city other than the City of
Baltimore, the amount so payable for county and city taxes
shall be divided equally between such city and the county in
which such city is situated.

(h) Any incorporated town shall have the power to change
the tax rate fixed by its charter upon property taxed under
Section 9 of this Article, to the extent of covering any loss of
revenue in case it may have determined upon the exemption
or partial exemption of certain classes or sub-classes of prop-
erty under said section, or may have determined upon any
special or limited rates of town taxation thereon.

For What Period and as of What Date Taxes Are Levied.

28. (a) All ordinary state taxes shall be levied for the cal-
endar year.

(b) Except taxes required to be levied upon assessments
made by the State Tax Commission, all ordinary county and
city taxes shall be levied for the same period as now prescribed
by local law, and all ordinary state, county and city taxes shall
be levied as of the same date of finality as now prescribed by
local law; provided (1) that any county or city which under
existing law levies taxes for a taxable year other than the cal-
endar year may by resolution of the county commissioners, or
by ordinance or resolution of the legislative department of the
city, elect to adopt the calendar year as its taxable year, and
thereafter all state and county taxes in each county so electing
and all city taxes in such city shall be levied for the calendar
year and as of the first day of January of such year as the date
of finality, and (2) that any county or city changing from the
levying of taxes for a taxable year other than the calendar year
to the levying of taxes for the calendar year, as hereinabove