HARRY HUGHES, Governor                                  2029

(d)   In addition to the annual date of finality
provided for by subsection (b) of this section, each county,
incorporated city or town, and taxing district shall have a
semiannual date of finality for real property becoming
assessable after the last date of finality. Except as may
be provided elsewhere in this article, taxes based upon an
assessment made as of a semiannual date of finality shall be
levied for the full taxable year beginning on the same day.

(e)   All taxes computed for less than a full year under
this section shall be payable without interest or discount,
and no property assessed for less than a year shall be sold
for taxes until the next succeeding year and then said
property shall be sold in accordance with the laws of the
jurisdiction where the property is located.

(f)    For real property partially or totally damaged or
destroyed by any event such as fire or other cause, which is
or should be removed from the tax rolls for such reason, as
to the value of the property removed or to be removed from
the tax rolls:

(1)   No taxes are due and payable for a taxable
year if the event occurs during the six months immediately
preceding the taxable year;

(2)   Taxes for one—half year are due and payable
for a current taxable year if the event occurs during the
first six months of the taxable year;

(3)   Taxes for a full year are due and payable
for a current taxable year if the event occurs during the
second six months of the taxable year.

Taxes already paid which under the provisions of this
section would otherwise have been reduced or cancelled shall
be refunded in the manner provided in §§ 213 and 214 of this
article.

(g)   If personal property is totally destroyed after
the date of finality for a taxable year by any event such as
fire or other cause:

(1)   Taxes are not due and payable for a taxable
year if the event occurs prior to July 1 of the taxable
year;

(2)   Taxes for one—half year are due and payable
for a current taxable year if the event occurs during the
first six months of the taxable year; and

(3)   Taxes for a full year are due and payable
for a current taxable year if the event occurs during the
second six months of the taxable year.

Taxes already paid which under the provisions of this
section would otherwise have been reduced or cancelled shall