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HARRY HUGHES, Governor
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failure to make payment by or after [that day, as prior to
the date of finality] THE DATES TAXES BECOME OVERDUE AND IN
ARREARS, AS PROVIDED UNDER THIS SUBTITLE SUBSECTION, AS , may
have been fixed by resolution of the county commissioners or
county council, ordinance or resolution of the city or town,
or resolution of the governing body of the tax district as
the case may be; and the county, city or town, or taxing
district authorities from time to time may adopt,
promulgate, amend, and repeal such resolutions or
ordinances.
(2) (I) Notwithstanding the provisions of this
subsection, in Allegany County and in Garrett County, a
discount of [five per centum (5%)] 5 PERCENT shall be
deducted from all tax bills for county purposes which are
paid during the month of July succeeding the levy thereof; a
discount of [four per centum (4%)] 4 PERCENT shall be
deducted on all such tax bills during the month of August
following the levy thereof; and a discount of [three per
centum (3%)] 3 PERCENT shall be deducted from all such tax
bills paid during the month of September following the levy
thereof.
(II) Notwithstanding the provisions of
this subsection, in Baltimore County a discount of [two] 2
percent on all county real estate taxes shall be allowed
during the month of July; and a discount of [one] 1 percent
shall be allowed on all county real estate taxes paid during
the month of August; and neither shall a discount be allowed
nor shall interest be charged on all county real estate
taxes paid during the month of September.
(3) This subsection shall not be construed or
applied to affect Baltimore City or local taxes imposed
therein, which matters are covered in subsection (e) of this
section.
SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1982.
Approved June 1, 1982.
CHAPTER 745
(House Bill 1746)
AN ACT concerning
Property Taxes - Interest Penalty - Allegany County
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