1764                            LAWS OF MARYLAND                      [CH. 825

the first day of January of such year, may by resolution of its
county commissioners or by ordinance or resolution of the legisla-
tive department of the city elect to adopt the first day of January
of such calendar year as the date of finality, and (4) that in any
county or city in which some other period is not now specifically
prescribed by statute, all ordinary county and city taxes shall be
levied for the calendar year and as of the first day of January as
the date of finality, and (5) that in any county or city in which the
date of finality is not now specifically prescribed by statute, all State,
county and city taxes shall be levied as of the first day of January
of each year as the date of finality] or semi-annual date of finality
provided for in Section 2 (20) of this Article.

(c)   All State, county, [and/or] incorporated city or town, and
taxing district taxes required to be levied upon assessments made
by the [State Tax Commission] Department of Assessments and
Taxation, and all State, county, municipal, and other local taxes on
tangible personal property by whomsoever assessed, shall be levied
for the [calendar] taxable year and as of [the first day of January
of such year as] the date of finality.

(d)  In addition to the annual date of finality [for ordinary county
taxes] provided for [by local law or established] by subsection (b)
of this section, each county, incorporated city or town, and taxing
district shall have a semi-annual date of finality for real property
becoming assessable after the last date of finality. [Real property
taxes due and payable following and based upon any said semi-
annual assessment shall be computed in a prorata amount for that
portion of the taxable year which remains until the next succeeding
annual date of finality after which time the property shall be
assessed and taxed on a full year's basis. No annual date of finality
shall be changed by this subsection.] Except as may be provided
elsewhere in this Article, taxes based upon an assessment made as
of a semi-annual date of finality shall be levied for the full taxable
year beginning on the same day.

(f) [Any real property partially or totally damaged or destroyed
by fire or other causes, or improvements razed or removed therefrom
shall be reassessed as of the semi-annual dates of finality for ordi-
nary State and county taxes. State and county ordinary taxes for
the current year previously assessed and levied shall be adjusted
as of the semi-annual date of finality and any excess of such taxes
paid, based on the reassessment, shall be refunded to the owner, in
the manner provided in Sections 213 and 214 of this article.]

For real property partially or totally damaged or destroyed by any
event such as fire or other cause, which is or should be removed from
the tax rolls for such reason, as to the value of the property removed
or to be removed from the tax rolls:

(1)  No taxes are due and payable for a taxable year if the event
occurs during the six months immediately preceding the taxable year;

(2)  Taxes for one-half year are due and payable for a current
taxable year if the event occurs during the first six months of the
taxable year;

(3)  Taxes for a full year are due and payable for a current taxable
year if the event occurs during the second six months of the taxable
year.