HARRY HUGHES, Governor

659

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.-

(c)  On the day taxes are due, liability for taxes and a
first lien for their payment attach to the property. No interest
or penalties may be charged or collected on any taxes covered by
this section until at least thirty days after the bill for the
taxes has been mailed to the taxpayer's address as shown on the
tax rolls.

(d)  This section applies to taxes based upon assessments
made either locally or by the Department of Assessments and
Taxation, except that the first lien for payment of taxes,
referred to in subsection (c) of this section, shall attach only
to real property.

(e)  Ordinary city taxes in Baltimore City which are due and
payable on the first day of July, 1966 shall be overdue and in
arrears on the first day of January 1967; those due and payable
on the first day of July, 1967, shall be overdue and in arrears
on the first day of December, 1967; those due and payable on the
first day of July, 1968, shall be overdue and in arrears on the
first day of November, 1968; and those due and payable on the
first day of July for any year subsequent to 1968 shall be
overdue and in arrears on the first day of October of the same
calendar year, and the mayor and city council of Baltimore by
ordinance may allow such discounts for payments made prior to
said overdue dates, and may impose and collect after these dates
penalties and interest for failure to make payment by and after
these dates, as prior to said first day of July may have been
fixed by ordinance of the mayor and city council of Baltimore.

(f)  Repealed.

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

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

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