1770                           LAWS OF MARYLAND                      [CH. 825

As part of the transitional provisions authorized in this section,
in any county, city or town, or taxing district which in one or more
respects does not conform to the requirements of this Act, the board
of county commissioners or county council by resolution, the legis-
lative body of the city by ordinance or resolution, or the governing
body of the taxing district by its regular procedure may establish
the procedures and dates for conformity with this Act, so long as
these procedures and dates are within the requirements and intent
of this Act. The county, city or town, or taxing district may make a
fractional levy or levies of county, city or town, or taxing district
taxes for a fractional portion or portions of the transitional period;
and any such fractional levy may be collected separately or added to
the levy for either the next previous or next subsequent period.

As part of the transitional provisions, if taxes are levied for a
fraction of a year they shall be due and payable on and after the first
day of the third month following the beginning of such fraction of
a year. Discounts (if any) shall be allowed therefrom, and penalties
(if any) shall be imposed thereon, according to the law, ordinance,
or resolution of the county, city or town, or taxing district on other
similar taxes; and interest shall be charged thereon at the same rate
per month as provided by Section 48 of Article 81 of the Annotated
Code (1957 Edition, as amended). Discounts, penalties, and interest
shall be applied as of comparable times and for comparable periods,
being generally moved backward or forward, as the case may be,
from those specified in Article 81 of the Code or in the applicable
charter or local laws for full years.

Also, as part of the transitional provisions authorized by this
section, the county, city or town, or taxing district shall conform
to and participate fully in whatever times and procedures may be
determined by the Board of Public Works for the imposition and
collection of State taxes during and for the transitional period.

The transitional period begins on June 1, 1963, and ends on June
30, 1966. From time to time during the transitional period, every
county, city or town, or taxing district required under this Act to
make changes in its procedures concerning fiscal year, taxable year,
date of finality, levy, date of levy, and due date and overdue date for
taxes, shall inform the State Department of Assessments and Taxa-
tion of the proposed and actual changes; and the county, city or
town, or taxing district shall upon the request of the Department of
Assessments and Taxation furnish such further information on the
proposed or actual changes as may not be unreasonable. THE
OFFICIALS OF ANY COUNTY, CITY OR TOWN, OR TAXING
DISTRICT MAY SEEK ADVICE AND ASSISTANCE ON PROB-
LEMS INVOLVED IN A TRANSITION FROM THE FISCAL RE-
SEARCH BUREAU, THE DEPARTMENT OF ASSESSMENTS
AND TAXATION, THE STATE COMPTROLLER, OR ANY
OTHER DEPARTMENT OR AGENCY OF THE STATE GOV-
ERNMENT.

Sec. 3. And be it further enacted, That all laws, parts of laws,
rules, regulations, and procedures of the State or of any such political
subdivision, which are inconsistent in any respect with this Act and
the rules, regulations, and procedures necessary thereunder, are
repealed or modified on July 1, 1966, to the extent of the inconsist-
ency. This section specifically includes the provisions of any charter