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LAWS OF MARYLAND

Ch. 8

As to the date when estimated property tax on personal
property is overdue, see Title 10, Subtitle 2 of this
article.

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

14-605. WHEN TIMELY PROPERTY TAX PAYMENT IS NOT MADE.

IF A PERSON FAILS TO PAY PROPERTY TAX WHEN REQUIRED BY THIS
ARTICLE, THE PERSON SHALL PAY INTEREST ON THE TOTAL TAX LIABILITY
ON PROPERTY FOR EACH MONTH OR FRACTION OF THE MONTH FROM THE DATE
THE PROPERTY TAX PAYMENT IS REQUIRED TO BE PAID UNDER TITLE 10 OF
THIS ARTICLE TO THE DATE THE TAX IS PAID.

REVISOR'S NOTE: This section is new language added to state
expressly the act that causes interest to be added to
the tax.

The second sentence of former Art. 81, § 48(c) and the
second sentence of § 50(a) are deleted as surplusage.

Defined terms: "Person" § 1-101

"Property tax" § 1-101

"Total tax liability on property" § 14-101

14-606. SAME -- WHEN MONTGOMERY COUNTY OR PRINCE GEORGE'S COUNTY
TAX IS DEFERRED.

IF A PERSON IS GRANTED A DEFERRAL THAT EXTENDS THE TIME TO
PAY MONTGOMERY COUNTY PROPERTY TAX OR PRINCE GEORGE'S COUNTY
PROPERTY TAX UNDER § 10-201 OF THIS ARTICLE, THE PERSON SHALL PAY
INTEREST ON THE COUNTY PROPERTY TAX PAYMENT FROM THE DUE DATE
WITHOUT A DEFERRAL UNTIL THE DATE THAT THE COUNTY PROPERTY TAX IS
PAID.

REVISOR'S NOTE: This section is new language derived
without substantive change from the first clause of
former Art. 81, § 48A(c), as that subsection related
to deferred taxes.

The introductory clause "[i]f a person is granted a
deferral that extends the time to pay Montgomery
County property tax or Prince George's County property
tax under § 10-201 of this article" is added for
clarity.

The phrase "from the due date without a deferral until
the date that the tax is paid" is added to clarify the
time interest is charged.