Ch. 781                            MARVIN MANDEL, Governor                                 1615

CHAPTER 781
(House Bill 469)

AN ACT to repeal and re-enact, with amendments, subsection (a) of Section 29A
of Article 81 of the Annotated Code of Maryland (1969 Replacement Volume
[[and 1972 Supplement]]), title "Revenue and Taxes," subtitle "Date of
Finality, Fiscal Year and Taxable Year," to provide that any I [charter
county]] county or Baltimore City and any incorporated city or town may
provide for quarterly dates of finality for the purposes of [ [Section 50(c) of
Article 81 and that such dates shall be April 1 and October 1.]] State and local
property taxation.

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That subsection (a) of Section 29A of Article 81 of the Annotated
Code of Maryland (1969 Replacement Volume [[and 1972 Supplement]]), title
"Revenue and Taxes," subtitle "Date of Finality, Fiscal Year and Taxable Year,"
be and it is hereby repealed and re-enacted, with amendments, to read as follows:

29A.

(a) From and after December 31, 1965, for the State and every county,
incorporated city or town, and taxing district the date of finality is January 1; and
the semiannual date of finality is July 1. [Montgomery County, Howard County
and any incorporated city or town may provide for a quarterly date of finality for
the purposes of § 50(c) of this article and that quarterly date of finality is October
1.] HOWEVER, ANY COUNTY [[WHICH HAS ADOPTED A CHARTER
PURSUANT TO THE MARYLAND CONSTITUTION]] OR BALTIMORE
CITY AS WELL AS ANY INCORPORATED CITY OR TOWN MAY
PROVIDE FOR QUARTERLY DATES OF FINALITY FOR THE
PURPOSES OF § 50(C) OF THIS ARTICLE AND THE QUARTERLY
DATES OF FINALITY SHALL BE APRIL 1 AND OCTOBER 1.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take
effect July 1, 1973.

Approved May 24, 1973.

CHAPTER 782
(House Bill 470)

AN ACT to repeal and re-enact, with amendments, Section 50(c) of Article 81 of
the Annotated Code of Maryland (1969 Replacement Volume [[and 1972
Supplement]]), title "Revenue and Taxes," subtitle "When Taxes are Payable,"
and to add new Section 50(d) to said Article, title, and subtitle, to follow
immediately after Section 50(c) thereof, to provide that any [[charter county]]
county or Baltimore City may elect to make October 1 of each year a date of
finality and to add subsection (d) allowing [[charter counties]] any county or
Baltimore City to also make April 1 a date of finality . and to change a certain
rate of interest for certain overdue taxes.

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Section 50(c) of Article 81 of the Annotated Code of
Maryland (1969 Replacement Volume [[and 1972 Supplement]]), title "Revenue