HARRY HUGHES, Governor

621

If by September 1 of any taxable year, the State Department
of Assessments and Taxation has not notified the county
commissioners or county council of any county, THE GOVERNMENTAL
BODY OF ANY MUNICIPAL CORPORATION, or the mayor and city council
of Baltimore of the assessment of any property which is subject
to assessment under the provisions of § 13(b) of this article,
the county commissioners or county council of any county, THE
GOVERNMENTAL BODY OF ANY MUNICIPAL CORPORATION, and the mayor and
city council of Baltimore, are hereby authorized to provide, by
general resolution or ordinance, for the payment of tangible
personal property taxes imposed by subsection (2) of § 8 of this
article not in excess of an amount determined by applying the
current rate to the assessment for the last preceding year for
which such assessment is available. Notwithstanding any
provision in this article to the contrary, estimated tax bills
rendered on the basis of the assessment for the last preceding
year for which such assessment is available shall be subject to
such interest and penalties as have been established pursuant to
subsections (a) and (b) of § 48 of this article. If the amount
so paid is less than the tax as finally determined, the taxpayer
shall be billed for the difference, and if the amount so paid is
greater than the tax as finally determined, the taxpayer shall be
refunded the difference, with interest. Any bill rendered for an
additional amount as finally determined under the provisions of
this section, if not paid within thirty days thereof, shall be
subject to such interest and penalties as may be established by
general resolution or ordinance of the county commissioners or
county council of any county, THE GOVERNMENTAL BODY OF ANY
MUNICIPAL CORPORATION, or the mayor and city council of
Baltimore.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1984.

Approved May 8, 1984.

CHAPTER 193
(House Bill 474)
AN ACT concerning

Frederick County - Hunting - Use of Artificial Lights

FOR the purpose of providing that in Frederick County a person
may not cast artificial light from a vehicle for the purpose
of observing or photographing wildlife after a certain time;
and making stylistic changes.

FOR the purpose of exempting Frederick County from the provision
of law that permits the casting of rays of artificial light
from a vehicle for certain purposes until a certain time.