660                                               LAWS OF MARYLAND                                         Ch. 210

(5) 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) 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) 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) (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.

(k) Taxes overdue, in arrears, and payable to Kent County
shall bear interest at the rate fixed by the county
commissioners.

(1) Taxes overdue, in arrears, and payable to Allegany
County shall bear interest at the rate [of 1 1/2 percent for each
month, or fraction thereof, until paid] FIXED BY ORDINANCE, OR
RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF ALLEGANY
COUNTY.

(m) (1) (i) Taxes overdue, in arrears, and payable to
Frederick County shall bear interest at the rate fixed by the
Board of County Commissioners.

(ii) Taxes overdue, in arrears, and payable to
the City of Frederick shall bear interest at the rate fixed by
the Board of Aldermen.

(2)  The rates shall be established prior to the date
that annual real property taxes are levied in Frederick County
and in the City of Frederick.

(3)  The interest rate may not exceed 1 percent per
month or 12 percent per annum.

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

Approved May 8, 1984.