HARRY HUGHES, Governor

405

PROPERTY TAX THAT IS DUE ON JULY 1 OF THE TAX YEAR MAY BE
PAID WITHOUT INTEREST ON OR BEFORE SEPTEMBER 30 OF THE TAX YEAR.

(C) SPECIAL DUE DATE FOR FULL YEAR WITH SEMIANNUAL DATE OF
FINALITY.

PROPERTY TAX FOR A FULL YEAR THAT IS IMPOSED AS OF A
SEMIANNUAL DATE OF FINALITY MAY BE PAID WITHOUT INTEREST:

(1)  ON OR BEFORE SEPTEMBER 30, IF THE BILL IS
SUBMITTED ON OR BEFORE AUGUST 31 OF A TAX YEAR; OR

(2)  ON OR BEFORE 30 DAYS AFTER THE DATE THE TAX BILL
IS RECEIVED OR REASONABLY SHOULD HAVE BEEN RECEIVED OR AVAILABLE
IF THE TAX BILL IS SUBMITTED AFTER SEPTEMBER 1 OF THE TAX YEAR.

REVISOR'S NOTE: This section is new language derived
without substantive change from the first and second
sentences of former Art. 81, § 48(a)(1) and the first
sentence of (2) and the first sentence of § 50(a).

In subsection (a) of this section, the introductory
phrase "[e]xcept as otherwise provided in this title"
is added to clarify that there are exceptions under
Subtitle 2 of this title to the "July 1" due date.

Also in subsection (a) of this section, the defined
term "property tax" is substituted for the former
reference to "all ordinary State, county, incorporated
city or town, and taxing district taxes", for clarity.
As to the substitution of "property tax" for "ordinary
... taxes", see the General Revisor's Note to this
article.

Also in subsection (a) of this section, the former
specific reference to an exception for Baltimore City
taxes is deleted as obsolete, as Baltimore City now
conforms to the Statewide schedule.

Also in subsection (a) of this section, the former
reference to the taxes being "payable without
interest" is deleted as unnecessary in light of the
reference to the tax being "due".

In subsections (b) and (c) of this section, the phrase
"may be paid without interest", is substituted for the
former references to the taxes being "overdue and in
arrears", and "not due and payable or in arrears", for
clarity.

In the introductory language of subsection (c) of this
section, the phrase "for a full year", which modifies
"property tax" is added for clarity.

Also in the introductory language of subsection (c) of