HARRY HUGHES, Governor

411

reference to the "county ... council", to allow for
the various forms of county government.

Also in subsection (a) of this section, the defined
term "law" is substituted for the former references to
"resolution" and "ordinance or resolution", for
clarity.

Also in subsection (a) of this section, the reference
to the tax rate "that is in effect for that taxable
year" is substituted for the former reference to the
"current" tax rate, for clarity.

Also in subsection (a) of this section, the former
general reference " [notwithstanding anything to the
contrary ... in the laws ... of this State" is deleted
as superfluous.

Also in subsection (a) of this section, the former
language "and in addition to the provisions for
collection of one-half year and three-quarter year
taxes" is deleted as superfluous. Note that the
provisions in this section are permissive, but when
exercised, they replace the provisions in § 10-103 of
this subtitle.

Also in subsection (a) of this section, the former

reference to the property tax being "computed by using

the assessed valuation of the property" is deleted as
superfluous.

In subsection (b) of this section, the reference to
"county or municipal corporation property tax" is
substituted for the former reference to "taxes", for
clarity.

Also in subsection (b) of this section, the former
reference to the taxes being "payable" is deleted as
included in the reference that the property tax "is
due" .

The first clause of the second sentence of former Art.
81, § 29A(a) is deleted as repetitive of this section.

Defined terms: "County" § 1-101

"County property tax" § 1-101

"Governing body" § 1-101 "Law" § 1-101

"Municipal corporation" § 1-101

"Municipal corporation property tax" § 1-101

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

"Tax roll" § 1-101

SUBTITLE 2. VARIATIONS IN THE TIME OF PAYMENT.

PART I. DEFERRALS.