658

LAWS OF MARYLAND

Ch. 210

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 48

Annotated Code of Maryland

(1980 Replacement Volume and 1983 Supplement)

(As enacted by Chapter 825 of the

Acts of the General Assembly of 1963)

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.

(b)  (1) Any county, city or town, or taxing district as to
its own taxes, may allow such discounts for payments made prior
to October 1, and may impose prior to July 1 and collect such
penalties for failure to make payment by or after the dates taxes
become overdue and in arrears, as provided under this 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 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 4 percent shall be
deducted on all such tax bills during the month of August
following the levy thereof; and a discount of 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 2 percent on all
county real estate taxes shall be allowed during the month of
July; and a discount of 1 percent shall be allowed on all county