2028

LAWS OF MARYLAND

Ch. 717

Approved May 29, 1979.

CHAPTER 718

(House Bill 604)

AN ACT concerning

Washington County - Proration of Personal
Property Taxes

FOR the purpose of enabling Washington County to provide for
the proration of personal property taxes for certain
taxpayers; and providing exceptions to existing law to
conform thereto.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 31

Annotated Code of Maryland

(1975 Replacement volume and 1978 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
be repealed, amended, or enacted to read as follows:

Article 81 - Revenue and Taxes

31.

(a)   The Board of Public Works shall determine upon the
time and procedure for changing the taxable year to be in
conformity with §§2 (20c) and 29A of Article 81.

(b)   [Except] EXCEPT AS PROVIDED IN SUBSECTION (H) OF
THIS SECTION, AND EXCEPT taxes required to be levied upon
assessments made by the Department of Assessments and
Taxation, all ordinary county and city taxes shall be levied
for a taxable year as defined in §§ 2 (20c) and 29A of this
article; and all ordinary State, county and city taxes shall
be levied as of the date of finality or semiannual date of
finality provided for in § 2 (20) of this article.

(c)   [All] EXCEPT AS PROVIDED IN SUBSECTION (H) OF THIS
SECTION, ALL State, county, incorporated city or town, and
taxing district taxes required to be levied upon assessments
made by the Department of Assessments and Taxation, and all
State, county, municipal, and other local taxes on tangible
personal property by whomsoever assessed, shall be levied
for the taxable year and as of the date of finality.