ALBERT C. RITCHIE, GOVERNOR. 645

authorized, may, in the discretion of the County Commissioners
or of the legislative department of such city, make a fractional
levy of county or city taxes for the period intervening between
the end of the last taxable year and the beginning of the next
calendar year, and if it elects to make such fractional levy, such
fractional levy may either be collected separately or added to
the levy for the next succeeding calendar year, and all taxes
levied separately under this proviso for a fraction of the year
shall be levied as of a date of finality three months prior to
the beginning of such fractional period, and (3) that any
county or city which under existing law levies its taxes for the
calendar year, but as of a date of finality other than the first
day of January of such year, may by resolution of its county
commissioners or by ordinance or resolution of the legislative
department of the city elect to adopt the first day of January
of such calendar year as the date of finality, and (4) any
county or city which under existing law levies its taxes for the
calendar year, but as of a date of finality other than the first
day of January of such year, and also other than the first day
of October of the last preceding year, may by resolution of its
county commissioners, or by ordinance or resolution of the
legislative department of the city, elect to adopt the first day
of October of the preceding year as the date of finality for the
next taxable calendar years, and any county or city which has
so elected may subsequently under proviso (3) of this section
elect to adopt the first day of January of the taxable year as
the date of finality for subsequent taxable years.

(e) All state, county and/or city taxes required to be levied
upon assessments made by the State Tax Commission shall be
levied for the calendar year and as of the first day of January
of such year as the date of finality.

Levy.

29. As soon as may be practicable after the date of finality
in each year and in any event before the first day of the third
succeeding month the County Commissioners of each county
and the legislative department of the Mayor and City Council
of Baltimore or any other city shall fix the rate of county or
city taxation for such ensuing year on all assessments, persons
or property subject to taxation under this Article in such county
or city and for which the rate is not fixed by this Article;
provided that where any fixed or limited rate of county and/or