116                                                LAWS OF MARYLAND                                      Ch. 8

(3) DECREASING OR ABATING OF ASSESSMENTS UNDER §
8-421 OF THIS ARTICLE.

REVISOR'S NOTE: Subsections (a)(1) and (2) and (b)(1) and
(2) of this section are new language derived without
substantive change from the first sentence of former
Art. 81, § 67(a).

Subsections (a)(3) and (b)(3) of this section are new
language added to encompass corrections provided by
law.

In the introductory language of subsection (a) of this
section, the defined term "governing body" is
substituted for the former reference to "county
commissioners", for clarity.

Defined terms: "Assessment" § 1-101
"County" § 1-101 "Governing body" § 1-101
"Law" § 1-101 "Supervisor" § 1-101

4-402. INTEREST CHARGED TO COLLECTOR.

IF A COLLECTOR FAILS TO REMIT TAXES OR THE INTEREST AND
PENALTY ON THE TAXES, AS PROVIDED UNDER THIS TITLE, THE COLLECTOR
SHALL BE CHARGED INTEREST AT THE RATE OF 6% A YEAR ON ALL TAXES,
INTEREST, AND PENALTIES NOT PAID FROM THE TIME THEY ARE DUE.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, § 62.

The reference to "taxes or the interest and penalty on
the taxes, as provided under this title" is
substituted for the former references to "the amount
of money which may or should be in his hands for the
use of the State or the county commissioners or the
Mayor and City Council of Baltimore, at the time
specified in this article for payment", and "into the
treasury of the State or to the county commissioners
or the Mayor and City Council of Baltimore", for
clarity and brevity.

The former reference to the taxes being "payable" is
deleted as superfluous.

For other provisions concerning interest, see Title
14, Subtitle 6 "Interest" of this article. This
interest provision is revised in this title because it
applies only to collectors.

Defined term: "Collector" § 1-101

4-403. FILING SUIT; RIGHT TO A JURY TRIAL.