MARVIN MANDEL, Governor                           3451

fixed by the County Council.

BY repealing and re—enacting, with amendments,

Article 81 — Revenue and Taxes

Section 48(a)

Annotated Code of Maryland

(1969 Replacement Volume and 1974 Supplement)

BY adding to

Article 81 — Revenue and Taxes

Section 48(h)

Annotated Code of Maryland

(1969 Replacement Volume and 1974 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Section 48(a) of Article 81 — Revenue and
Taxes, of the Annotated Code of Maryland (1969
Replacement Volume and 1974 Supplement) be and it is
hereby repealed and re—enacted, with amendments, to read
as follows:

Article 81 — Revenue and Taxes

48.

(a) Except in Baltimore City as to city taxes for
which provision is made by subsection (e) , 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 (except for the City
of Salisbury, as specified in subsection (g) of this
section) AND EXCEPT FOR HOWARD COUNTY, AS SPECIFIED IN
SUBSECTION (G) OF THIS SECTION at the rate of 2/3 of 1
per centum for each month or fraction thereof until paid.

SECTION 2. AND BE IT FURTHER ENACTED, That new
Section 48(h) be and it is hereby added to Article 81 —
Revenue and Taxes, of the Annotated Code of Maryland
(1969 Replacement Volume and 1974 Supplement) to read as
follows:

Article 81 — Revenue and Taxes
48.

(H) TAXES OVERDUE, IN ARREARS, AND PAYABLE TO