520

LAWS OF MARYLAND

Ch. 8

unnecessary in light of the general payment provisions
in Title 10 of this article.

In the introductory language of subsection (b) of this
section, the former references to the taxes "being
payable to" a county or municipal corporation are
deleted as superfluous.

In the introductory language of subsection (b)(4) of
this section, the defined term "law" is added to state
expressly that the governing bodies of the enumerated
counties and municipal corporations take action "by
law". Therefore, the revised language incorporates
the former references to "ordinance" and "ordinance or
resolution" that related specifically to subsection
(b)(4)(i)l. and 7. and (b)(4)(ii) of this section.

In subsection (b)(4)(i) of this section, the defined
term "governing body" is substituted for the former
specific references to "County Council", "the
respective mayor and city council of each town",
"county commissioners", "Board of County
Commissioners", and "the Board of Alderman", for
clarity.

In subsection (b)(4)(i)5. and 6. of this section, the
reference to interest being due for "each ... fraction
of a month" is added for clarity.

Also in subsection (b)(4)(i)5. and 6. of this section,
the defined term "date of finality" is substituted for
the former reference to "date that annual real
property taxes are levied", for clarity.

Defined terms: "County" § 1-101

"County property tax" § 1-101

"Date of finality" § 1-101

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

"Municipal corporation" § 1-101

"Municipal corporation property tax" § 1-101

"Taxable year" § 1-101

14-604. COUNTY OR MUNICIPAL CORPORATION PROPERTY TAX OR TAXING
DISTRICT PROPERTY TAX OTHER THAN AS PROVIDED IN § 14-603.

THE MAYOR AND CITY COUNCIL OF BALTIMORE CITY OR THE
GOVERNING BODY OF A COUNTY OR OF A MUNICIPAL CORPORATION MAY SET,
BY LAW, AN INTEREST CHARGE FOR:

(1)  OVERDUE FINAL DETERMINATION OF ESTIMATED COUNTY
OR MUNICIPAL CORPORATION PROPERTY TAX ON PERSONAL PROPERTY; OR

(2)  OVERDUE 1/4, 1/2, OR 3/4 YEAR COUNTY OR MUNICIPAL
CORPORATION PROPERTY TAX OR TAXING DISTRICT PROPERTY TAX ON REAL
PROPERTY.