408

LAWS OF MARYLAND

Ch. 8

superfluous.

In subsection (b) of this section, the former
reference to the taxes being "payable" is deleted as
unnecessary in light of the reference to the tax being
"due".

Defined terms: "Property tax" § 1-101

"Real property" § 1-101 "Taxable year" § 1-101

"Tax roll" § 1-101

10-104. PAYMENT OF 3/4 YEAR TAXES.

(A)  IN GENERAL.

THE MAYOR AND CITY COUNCIL OF BALTIMORE CITY OR THE
GOVERNING BODY OF A COUNTY OR OF A MUNICIPAL CORPORATION MAY
IMPOSE, BY LAW, A COUNTY OR MUNICIPAL CORPORATION PROPERTY TAX ON
REAL PROPERTY THAT DURING THE PERIOD FROM JULY 1 TO SEPTEMBER 30,
BOTH INCLUSIVE, IS COMPLETED OR IS OTHERWISE INITIALLY ADDED TO
THE TAX ROLL. IF IMPOSED, THE TAX SHALL BE FOR THE 9-MONTH
PERIOD FROM OCTOBER 1 TO THE FOLLOWING JUNE 30, BOTH INCLUSIVE,
AT 75% OF THE ANNUAL COUNTY OR MUNICIPAL CORPORATION TAX RATE
THAT IS IN EFFECT FOR THAT TAXABLE YEAR.

(B)  DUE DATE OF TAX.

THE COUNTY OR MUNICIPAL CORPORATION PROPERTY TAX IMPOSED
UNDER THIS SECTION IS DUE ON THE LATER OF:

(1)  OCTOBER 1 OF THE TAXABLE YEAR; OR

(2)  THE DATE THAT THE TAX BILL IS RECEIVED OR
REASONABLY SHOULD HAVE BEEN RECEIVED OR IS AVAILABLE.

(C)  GRACE PERIOD.

THE COUNTY OR MUNICIPAL CORPORATION PROPERTY TAX IMPOSED
UNDER THIS SECTION MAY BE PAID WITHOUT INTEREST OR PENALTY ON OR
BEFORE 30 DAYS AFTER THE DATE THE TAX BILL IS MAILED OR MADE
AVAILABLE.

REVISOR'S NOTE: Subsections (a) and (b) of this section are
new language derived without substantive change from
the first and second sentences of former Art. 81, §
50(c).

Subsection (c) of this section is new language
substituted for the third sentence of former Art. 81,
§ 50(c) to clarify when, under current practice, the
property tax imposed by this section may be paid
without interest. The former law, which provided that
"no interest ... may be charged ... until at least 30
days after the bill ... has been mailed ...", was
ambiguous. The General Assembly may wish to consider