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HARRY HUGHES, Governor 89
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real property completed during the period after July 1 in any
year and through January 1 in the next succeeding year, or
otherwise first added to the tax rolls during this period, is
subject to the payment of property taxes for the six months
beginning on that January 1 and ending on the next succeeding
June 30. The taxes for these six months shall be computed by
using the: assessed valuation of the property at one half the
current annual tax rate [of] FOR the State, county, city or town,
or taxing district, as the case may be. Taxes imposed for these
six months are due and payable as of the specified day of January
1, or as of the day a tax bill therefor was or reasonably should
have been received or available, whichever is the later day. No
interest or penalties may be charged or collected on any taxes
covered by this subsection until at least thirty days after the
bill for the taxes has been mailed or made available. From and
after April 1 all such ordinary State, county, city or town, or
taxing district taxes, as the case may be, are overdue and in
arrears, and they shall bear interest at the rate fixed by the
governing body of the subdivision for each month or fraction
thereof until paid. A county, city or town, or taxing district
may charge and collect a penalty for failure to make payment on
or before April 1 or on or before thirty days after the bill for
the taxes has been mailed or made available, whichever is the
later date; but this penalty must have been fixed prior to this
day of January 1 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. In the event Montgomery County, or Howard County or any
city or town provides for three-quarter year taxes under the
provisions of subsection (c) hereof, the provisions of this
subsection shall not apply to property taxes collected under the
authority of said subsection (c).
62.
If any collector shall fail to pay into the treasury of the
State or to the county commissioners or the mayor and city
council of Baltimore the amount of money which may or should be
in his hands for the use of the [the] State or the county
commissioners or the mayor and city council of Baltimore, at the
time specified in this article for payment, he shall be charged
interest thereon at the rate of six per centum per annum, from
the time the said money became due and payable.
69A.
On application by petition in writing to the several circuit
courts or circuit judges [or] OF any sheriff or collector of the
county and State taxes, or either of them, who has failed or
neglected to collect any taxes or fees within the time prescribed
by law, the court or judge may, on such terms as they may
prescribe, by an order, extend the time of such sheriff or
collector to complete the collections, which extension may be
limited in the discretion of the court or judge, and may be
renewed as may be deemed reasonable, and the said petition and
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