524

LAWS OF MARYLAND

Ch. 8

the second sentence of former Art. 81, § 49B, as that
clause related to interest. It is revised to state
expressly that which formerly only was implied in the
law i.e., that the governing body of a county or of a
municipal corporation is required to authorize
interest.

The references to "county or municipal corporation
property tax on personal property" is substituted for
the former phrase "the tax as finally determined", for
clarity.

Defined terms: "County" § 1-101

"County property tax" § 1-101 "Law" § 1-101

14-609.     RESERVED.

14-610.     RESERVED.

PART II. INTEREST ON REFUNDS AFTER DETERMINATION OF AN APPEAL.

14-611.     INTEREST ON REFUNDS AFTER DETERMINATION OF AN APPEAL.

ON THE FINAL DETERMINATION OF AN APPEAL UNDER SUBTITLE 5 OF
THIS TITLE, ANY MONEY PAID BY A TAXPAYER THAT EXCEEDS THE AMOUNT
PROPERLY CHARGEABLE UNDER THE DETERMINATION SHALL BE REFUNDED AT
THE SAME RATE OF INTEREST THAT THE TAXES WOULD HAVE BORNE IF THE
TAXES WERE DETERMINED TO HAVE BEEN OVERDUE.

REVISOR'S NOTE: This section is new language that repeats
the provisions of the second sentence of present Art.
81, § 261.

The present reference to the "applicable provisions of
§§ 213 to 219" as to sources of refunds is omitted as
superfluous.

The present reference to "tax bills issued after July
1, 1977" is omitted as obsolete.

The first sentence of present Art. 81, § 261, which
provides for a 6% refund for tax bills issued before
July 1, 1977, is omitted as obsolete.

REVISOR'S NOTE TO SUBTITLE: Under current practice, State
interest is not charged on the recordation and
transfer taxes. Therefore, present Art. 81, § 204 is
inapplicable to those taxes and is not revised as to
those taxes in this subtitle.

SUBTITLE 7. ADDITIONS TO TAX AND ASSESSABLE PENALTIES.

14-701. TAX PENALTY BASED ON TOTAL TAX LIABILITY ON PROPERTY.

A TAX PENALTY IS CALCULATED ON THE TOTAL TAX LIABILITY ON