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LAWS OF MARYLAND

Ch. 230

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]. 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] OCTOBER. AFTER OCTOBER 1, EXCEPT FOR THE
JURISDICTIONS AS OTHERWISE PROVIDED IN SUBSECTION (G) OF
THIS SECTION, THESE TAXES shall bear interest [(except for
the City of Salisbury, as specified in subsection (g) of
this section) except for Howard County, as specified in
subsection (h) of this section and Anne Arundel County, as
specified in subsection (i) of this subsection,] at the rate
of 2/3 of 1 percent for each month or fraction of a month
until paid.

(g) (1) Taxes overdue, in arrears, and payable to the
City of Salisbury shall bear interest at the rate of [one
half of one per centum] 1/2 OF 1 PERCENT for each month or
fraction [thereof] OF A MONTH until paid.

[(h)] (2) Taxes overdue, in arrears, and payable
to Howard County shall bear interest at the rate fixed by
the County Council.

[(i)] (3) Taxes overdue, in arrears, and payable
to Anne Arundel County shall bear interest at the rate fixed
by the County Council.

(4) TAXES OVERDUE, IN ARREARS, AND PAYABLE TO
BALTIMORE COUNTY, SHALL BEAR INTEREST AT THE RATE FIXED BY
THE COUNTY COUNCIL.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1981.

Approved April 28, 1981.

CHAPTER 231
(Senate Bill 429)
AN ACT concerning

City of Salisbury - Interest on Overdue Taxes