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LAWS OF MARYLAND

Ch. 8

residential real property in Montgomery County, is
decodified in light of the June 30, 1985, sunset date.

SUBTITLE 3. REDUCTIONS IN PAYMENT.

PART I. DISCOUNTS.

10-301. DISCOUNT FOR PAYMENT OF COUNTY OR MUNICIPAL CORPORATION
PROPERTY TAX AND SPECIAL TAXING DISTRICT CHARGES.

(A)  AUTHORITY AND PROCEDURE -- IN GENERAL.

EXCEPT AS OTHERWISE PROVIDED BY SUBSECTION (B) OF THIS
SECTION OR § 10-205 OF THIS TITLE, THE MAYOR AND CITY COUNCIL OF
BALTIMORE CITY OR THE GOVERNING BODY OF A COUNTY OR OF A
MUNICIPAL CORPORATION MAY AUTHORIZE, BY LAW, A DISCOUNT, IF THE
COUNTY OR MUNICIPAL CORPORATION PROPERTY TAX, AS APPLICABLE, OR
APPROPRIATE TAX DISTRICT CHARGE THAT IS DUE IS PAID DURING THE
GRACE PERIOD PROVIDED BY § 10-102(B) OF THIS TITLE.

(B)  AMOUNT OF DISCOUNT MANDATED.

IF THE COUNTY PROPERTY TAX IS PAID DURING THE GRACE PERIOD,
THE DISCOUNT ON THE COUNTY PROPERTY TAX:

(1)  ON PROPERTY IN GARRETT COUNTY IS:

(I)  5% IN JULY;

(II)  4% IN AUGUST; AND

(III)  3% IN SEPTEMBER; AND

(2)  ON REAL PROPERTY IN BALTIMORE COUNTY:

(I)  2% IN JULY; AND

(II)  1% IN AUGUST.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
48(b)(2) and (1), except as that paragraph related to
penalties.

In subsection (a) of this section, the introductory
language, "[e]xcept as otherwise provided by
subsection (b) of this section or § 10-205 of this
title", is added to clarify the restrictions on this
subsection.

Also in subsection (a) of this section, the reference
to the "governing body" of a municipal corporation is
added for clarity.

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