HARRY HUGHES, Governor                                       521

REVISOR'S NOTE: This section is new language derived
without substantive change from the fourth sentence of
former Art. 81, § 49B as that sentence related to
interest, and, except for the reference to the
"State", the fifth sentence of § 50(b), and the fourth
sentences of (c) and (d).

In the introductory language of this section, the
defined term "law" is added to state expressly that
the governing bodies of counties and of municipal
corporations take action "by law". Therefore, the
revised language incorporates the reference in former
Art. 81, § 49B to "general resolution or ordinance"
that related specifically to item (1) of this section.

Also in the introductory language of this section, the
defined terms "county" and "municipal corporation" are
substituted for the former references to
"subdivision", for clarity.

Also in the introductory language of this section, the
defined term "governing body" is substituted for the
former references to "county commissioners", "county
council", and "governmental body", for clarity and to
conform to the language used throughout this article.

In item (1) of this section, the reference to the
taxes as being "overdue" is substituted for the former
references to "if not paid within 30 days thereof",
for clarity.

Also in item (1) of this section, the reference to
"final determination of estimated county or municipal
corporation property tax on personal property" is
substituted for the former reference to "any bill
rendered for an additional amount as finally
determined under the provisions of this section", for
clarity.

In item (2) of this section, the reference to "county
or municipal corporation property tax or taxing
district property tax on real property" is substituted
for the former references to "all such ... county,
city or town, or taxing district taxes, as the case
may be", for clarity and brevity.

Also in item (2) of this section, the former
references to the taxes as being "in arrears" are
deleted as superfluous.

As to the dates when 1/4, 1/2, and 3/4 year property
taxes are overdue, see Title 10, Subtitle 1 of this
article.