HARRY HUGHES, Governor                                       523

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland 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) of this section, 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. After
October 1, except for the jurisdictions as otherwise provided in
[subsection (g) of] this section, these taxes shall bear interest
at the rate of 2/3 of 1 percent for each month or fraction of a
month until paid[, except as otherwise provided in this section].

(9) [(1)] Taxes overdue, in arrears, and payable to the
City of Salisbury shall bear interest at the rate of 1 percent
for each month or fraction of a month until paid.

[(2)] (H) Taxes overdue, in arrears, and payable to
Howard County shall bear interest at the rate fixed by the County
Council.

[(3)] (I) Taxes overdue, in arrears, and payable to
Anne Arundel County shall bear interest at the rate fixed by the
County Council.

[(4)] (J) Taxes overdue, in arrears, and payable to
Baltimore County, shall bear interest at the rate fixed by the
County Council.

[(5)] (K) Taxes overdue, in arrears, and payable to
Pocomoke City, Ocean City, Berlin, or Snow Hill shall bear
interest at a rate not to exceed 1 1/2 percent for each month or
fraction thereof, as fixed by the respective mayor and city
council of each town.

[(h)] (L) 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.

[(i)] (M) Taxes overdue, in arrears, and payable to Garrett
County shall bear interest at the rate of 1 percent for each
month, or fraction thereof, until paid.

[(j)] (N) (1) Taxes overdue, in arrears, and payable to
Somerset County shall bear interest at the rate fixed by the
county commissioners.

(2) The rate shall be established by January 15 of
each year and shall be effective as of the beginning of the next
fiscal year.