704

LAWS OF MARYLAND

Ch. 238

(1975 Replacement Volume and 1975 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Section [[32(b)]] 32 of Article 81 -
Revenue and Taxes, of the Annotated Code of Maryland
(1975 Replacement Volume and 1975 Supplement) be and it
is hereby repealed and reenacted, with amendments, to
read as follows;

Article 81 - Revenue and Taxes

32.

[(a)] As soon as may be practicable after the date
of finality in each year and in any event before the
first day of July next following the COUNTY COUNCIL OR
county commissioners of each county and the mayor and
city council of Baltimore or any other city shall fix the
rate of county or city taxation for such ensuing year on
all assessments, persons or property subject to taxation
under this article in such county or city and for which
the rate is not fixed by this article; but, however, in
Charles County the County Commissioners shall hold a
public hearing concerning the rate of county taxation on
all assessments, persons or property subject to taxation
under this article and as soon as may be practicable
after the date of finality in each year and in any event
before the first day of June next following; provided
that where any fixed or limited rate of county and/or
city taxes is prescribed by this article, such county
and/or city taxes are hereby levied at such respective
rates upon all assessments, persons and property liable
thereto under the provisions of this article, and it
shall not be necessary for the county commissioners of
any county or the authorities of any city to pass any
resolution or ordinances levying the same.

[(b) The county commissioners or county council of
each county and the mayor and city council of Baltimore
City may by resolution or ordinance provide that property
taxes for the taxable year beginning July 1, 1972 may be
paid over a period of three years in cases where there
has been an increase in the real property assessment in
excess of thirty—six percent (36%) effective for that
fiscal year; unless (1) the property is transferred to
new ownership, (2) the zoning classification of the
property is changed, (3) a substantial change occurs in
the use of the property, (4) extensive improvements are
made to the improvements on the existing property, or (5)
the previous assessment was clearly erroneous due to an
error in calculation or measurement of the improvements
on the property.]

SECTION 2. AND BE IT FURTHER ENACTED, That new
Section [[32(b)]] 32B be and it is hereby added to
Article 81 - Revenue and Taxes, of the Annotated Code of
Maryland (1975 Replacement Volume and 1975 Supplement) to