1330

LAWS OF MARYLAND

Ch. 232

CHAPTER 232

(Senate Bill 1094)

AN ACT concerning

Harford County - Taxing Powers and Revenues

FOR the purpose of providing that the County Council of
Harford County shall fix the rate of interest on
overdue and arrears property taxes; and clarifying
language.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes
Section 48(a)

Annotated Code of Maryland
(1980 Replacement Volume)

BY adding to

Article 81 - Revenue and Taxes
Section 48(j)

Annotated Code of Maryland
(1980 Replacement Volume)

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be repealed, amended, or enacted to read as follows: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 taxes are
overdue and in arrears on the first day of the succeeding
October, and from and after this day of October 1 they 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] SECTION, AND EXCEPT FOR HARFORD
COUNTY AS SPECIFIED IN SUBSECTION (J) OF THIS SECTION, at
the rate of 2/3 of 1 percent for each month or fraction of a
month until paid.

(J) TAXES OVERDUE, IN ARREARS, AND PAYABLE TO HARFORD
COUNTY SHALL BEAR INTEREST AT THE RATE FIXED BY ORDINANCE OF
THE COUNTY COUNCIL OF HARFORD COUNTY.