HARRY HUGHES, Governor

1329

FOR the purpose of altering the rate of interest charged on
certain overdue taxes in the City of Salisbury; and
clarifying language.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 48(a), (g), (h), and (i)

Annotated Code of Maryland

(1975 Replacement Volume and 1980 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be repealed, amended, or enacted to read as follows: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

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 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.

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

Approved April 28, 1981.