4126

COUNTY LOCAL LAWS

Ordinance shall take effect forty—five (45) days from the
date it becomes law.

READ AND PASSED November 19, 1973.

Bill No. 126-73

AN ORDINANCE to repeal and re—enact, with amendments,
Section 17—201 of the Anne Arundel County Code (1967
Edition and supplements) , Title 17, "Taxation",
Subtitle 2, "Assessment and Levy", and to repeal
Section 17—204 of said Code, Title and Subtitle, and
to enact new Section 17—204 in lieu thereof, to
stand in the place of the Section repealed, to
increase the penalties for late payment of real
estates taxes, to provide for semi—annual tax levies
on new real property, and matters generally related
thereto.

SECTION 1. BE IT ENACTED BY THE COUNTY COUNCIL OF
ANNE ARUNDEL COUNTY, MARYLAND, That Section 17-201 of the
Anne Arundel County Code (1967 Edition and Supplements),
Title 17, "Taxation", Subtitle 2, "Assessment and Levy",
be, and it is hereby repealed and re—enacted, with
amendments, to read as follows:

Section 17-201

Any taxpayer in the county who desires a change in a
locally made assessment of property for taxation shall
file a written application therefor with the county
assessor before the first day of August preceding the
date of finality or no change resulting therefrom shall
be effective for the ensuing fiscal year. For the
purpose of the tax levy for the succeeding fiscal year,
the first day of January shall be the date of finality
with respect to assessment of property in the county and
the semi—annual date of finality is July first. The
county council shall make their annual levy for county
taxes before the first day of June in every year, and the
same shall be a first lien on all property, real and
personal, assessed for such taxes from the first day of
July next succeeding the date of the levy therefor and
shall be due and payable on the last—named date. On all
taxes for county purposes that are due after the first
day of October of the year for which they were levied,
interest shall be added at the rate of [one—half]
TWO—THIRDS of one percent (2/3 OF 1%) per annum, and the
treasurer shall charge such interest on tax bills for
county purposes regularly in the manner aforesaid, and