HARRY HUGHES, Governor

1331

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

Approved April 28, 1981.

CHAPTER 233

(House Bill 687)

AN ACT concerning

Garrett County - Real Property Tax Assessments
Interest on Overdue Taxes

FOR the purpose of providing for a separate local penalty of
a certain amount for late payment of seal certain
property taxes in Garrett County; clarifying language;
and making this Act an emergency measure.

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be repealed, amended, or enacted to read as follows: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