420

LAWS OF MARYLAND

Ch. 8

"personal property tax liability" is added to modify
"fee", for clarity.

Also in subsection (a) of this section, the reference
to the governing body "may authorize, by law" is
substituted for the former reference to the governing
body "determines", for clarity and consistency with
similar provisions in this article.

Also in subsection (a) of this section, the language
that the business begins. doing business "after the
date of finality for any particular year" is deleted
as superfluous.

In subsection (b) of this section, the defined term
"collector" is substituted for the former reference to
"local tax collector", for clarity.

Former Art. 81, § 49C(d)(2) now appears in § 14-906 of
this article.

Defined terms: "Collector" § 1-101

"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

"Property tax" § 1-101 "Real property" § 1-101

10-208. RESERVED.

10-209.

RESERVED.

PART III. PAYMENT OF TAX ON TANGIBLE PERSONAL PROPERTY.

10-210. SPECIAL PAYMENT OF ESTIMATED TAX -- TANGIBLE PERSONAL
PROPERTY.

(A)  PAYMENT AUTHORIZED.

IF ON OR BEFORE SEPTEMBER 1 OF A TAXABLE YEAR THE DEPARTMENT
HAS NOT NOTIFIED A COUNTY OR MUNICIPAL CORPORATION OF ANY
PERSONAL PROPERTY ASSESSMENT, THE MAYOR AND CITY COUNCIL OF
BALTIMORE CITY OR THE GOVERNING BODY OF THE COUNTY OR OF THE
MUNICIPAL CORPORATION MAY AUTHORIZE, BY LAW, THE PAYMENT OF
ESTIMATED PROPERTY TAX UNDER SUBSECTION (B) OF THIS SECTION.

(B)  CALCULATION OF PAYMENT.

(1) THE ESTIMATED PROPERTY TAX MAY NOT EXCEED THE
AMOUNT CALCULATED BY APPLYING THE APPLICABLE CURRENT PROPERTY TAX
RATE TO THE MOST RECENT ASSESSMENT OF THE PERSONAL PROPERTY.

(2) PAYMENT IS DUE 30 DAYS AFTER THE TAX BILL IS
RECEIVED OR REASONABLY SHOULD HAVE BEEN RECEIVED OR AVAILABLE AND
IF UNPAID IS SUBJECT TO INTEREST AND PENALTIES AS PROVIDED BY §§