J. MILLARD TAWES, Governor                     1767

July of each calendar year and are overdue and in arrears on the
first day of the succeeding October.]

(a)  All ordinary State, county, incorporated city or town, and
taxing district taxes, are due and payable without interest as of the
first day of July in each taxable year; these taxes are overdue and
in arrears on the first day of the succeeding October, and from and
after this day of October 1 they shall bear interest at the rate of
½ of 1 per centum for each month or fraction thereof until paid.

(b)  Any county, city or town, or taxing district AS TO ITS OWN
TAXES, may allow such discounts for payments made prior to this
day of October 1, and may impose and collect after October 1
such penalties for failure to make payment by or after that day,
as prior to the date of finality may have been fixed by resolution
of the county commissioners or county council, ordinance or
resolution of the city or town, or resolution of the govern-
ing body of the tax district, as the case may be; and the county,
city or town, or taxing district authorities from time to time-
may adopt, promulgate, amend, and repeal such resolutions or ordi-
nances. NOTWITHSTANDING THE PROVISIONS OF THIS SUB-
SECTION, IN GARRETT COUNTY A DISCOUNT OF 5% ON ALL
COUNTY TAXES SHALL BE ALLOWED DURING THE MONTHS
OF JULY AND AUGUST; AND A DISCOUNT OF 4% SHALL
BE ALLOWED ON ALL COUNTY TAXES PAID DURING THE
MONTH OF SEPTEMBER. NOTWITHSTANDING THE PRO-
VISIONS OF THIS SUBSECTION, IN ALLEGANY, CHARLES
AND WASHINGTON COUNTIES, A DISCOUNT OF FIVE PER
CENTUM (5%) SHALL BE DEDUCTED FROM ALL TAX BILLS
FOR COUNTY PURPOSES WHICH ARE PAID DURING THE
MONTH OF JULY SUCCEEDING THE LEVY THEREOF; A DIS-
COUNT OF FOUR PER CENTUM (4%) SHALL BE DEDUCTED
ON ALL SUCH TAX BILLS DURING THE MONTH OF AUGUST
FOLLOWING THE LEVY THEREOF; AND A DISCOUNT OF
THREE PER CENTUM (3%) SHALL BE DEDUCTED FROM ALL
SUCH TAX BILLS PAID DURING THE MONTH OF SEPTEM-
BER FOLLOWING THE LEVY THEREOF. NOTWITHSTAND-
ING THE PROVISIONS OF THIS SUBSECTION, IN BALTI-
MORE COUNTY A DISCOUNT OF TWO PER CENT ON ALL
COUNTY REAL ESTATE TAXES SHALL BE ALLOWED DUR-
ING THE MONTH OF JULY; AND A DISCOUNT OF ONE PER
CENT SHALL BE ALLOWED ON ALL COUNTY REAL ESTATE
TAXES PAID DURING THE MONTH OF AUGUST; AND
NEITHER SHALL A DISCOUNT BE ALLOWED NOR SHALL
INTEREST BE CHARGED ON ALL COUNTY REAL ESTATE
TAXES PAID DURING THE MONTH OF SEPTEMBER.

(c)  On the day taxes are due, liability for taxes and a first lien
for their payment attach to the property. No interest or penalties
may be charged or collected on any taxes covered by this section
until at least thirty days after the bill for the taxes has been mailed
to the taxpayer's address as shown on the tax rolls.

(d)  This section applies to taxes based upon assessments made
either locally or by the Department of Assessments and Taxation.

50.

[When under Section 31 of this Article taxes are levied for a