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Session Laws, 1951
Volume 603, Page 2076   View pdf image (33K)
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2070 LAWS OF MARYLAND [CH. 709

CODE OF PUBLIC LOCAL LAWS OF MARYLAND), TITLE
"BALTIMORE COUNTY, " SAID SECTION BEING UNDER
"TITLE 27. TAXES AND TAX SALES, " UNDER THE SUB-
HEADING "ANNUAL LEVY, " BE AND IT IS HEREBY
REPEALED AND RE-ENACTED, WITH AMENDMENTS,
TO READ AS FOLLOWS:

399A. Any person or persons, firm, association, corpora-

tion or business entity receiving from the County Commis-
sioners of Baltimore County a tax bill for personal property
and not including thereon any tax bill for real property
shall be entitled to a discount of 2% from the amount of
such bill if the net amount of such bill is paid to the County

within thirty days after the date of mailing or otherwise

distributing said tax bills. Upon all such taxes remaining
unpaid after the 31st day of May, interest at the rate of 6%

except that this latter provision shall in no event be con-

strued to prevent any person from receiving the 2% discount
allowed hereinabove within the said thirty day period.

339. (a) THE ANNUAL TAX LEVY MADE BY THE
COUNTY COMMISSIONERS OF BALTIMORE COUNTY
SHALL BE DUE AND PAYABLE ON THE FIRST DAY OF
JANUARY IN EACH YEAR, AND FROM ALL TAXES SO
LEVIED WHICH SHALL BE PAID PRIOR TO THE FIRST
DAY OF FEBRUARY A DISCOUNT OF TWO PER CENT.
SHALL BE DEDUCTED FROM THE AMOUNT THEREOF;
ON TAXES PAID DURING THE MONTH OF FEBRUARY
A DISCOUNT OF ONE AND ONE-HALF PER CENT.
SHALL BE MADE; ON ALL TAXES PAID DURING THE
MONTH OF MARCH, A DISCOUNT OF ONE PER CENT.
SHALL BE MADE; ON ALL TAXES PAID DURING THE
MONTH OF APRIL, A DISCOUNT OF ONE-HALF PER
CENT. SHALL BE MADE; AND UPON ALL TAXES PAID
DURING THE MONTH OF MAY, THE AMOUNT THEREOF
WITHOUT DISCOUNT OR INTEREST SHALL BE RE-
QUIRED; BUT UPON ALL TAXES REMAINING UNPAID
AFTER THE 30TH DAY OF MAY INTEREST AT THE
RATE OF SIX PER CENT. SHALL BE CHARGED AND
COLLECTED FROM THE FIRST DAY OF JUNE. THIS
SUB-SECTION SHALL APPLY TO TAX BILLS ON REAL
PROPERTY ONLY OR ON BOTH REAL AND PERSONAL
PROPERTY.

(b) ANY PERSON OR PERSONS, FIRM, ASSOCIATION,
CORPORATION OR BUSINESS ENTITY RECEIVING
FROM THE COUNTY COMMISSIONERS OF BALTIMORE
COUNTY A TAX BILL FOR PERSONAL PROPERTY AND


 

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Session Laws, 1951
Volume 603, Page 2076   View pdf image (33K)
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