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HARRY HUGHES, Governor 525
PROPERTY.
REVISOR'S NOTE: This section is new language substituted
for former Art. 81, § 12F-7(e), as that section
related to penalties, and for the third sentence of §
12F-l(a)(9), as that sentence related to penalties.
It is stated as a general provision to clarify that
tax penalties are charged against the total tax
liability on property.
The General Assembly may wish to consider the types of
taxes and charges on which civil penalties may be
imposed.
Defined term: "Total tax liability on
property" § 14-101
14-702. COUNTY OR MUNICIPAL CORPORATION PENALTY AUTHORIZED.
(A) IN GENERAL.
EXCEPT AS OTHERWISE PROVIDED IN THIS SECTION, THE MAYOR AND
CITY COUNCIL OF BALTIMORE CITY OR THE GOVERNING BODY OF A COUNTY
OR OF A MUNICIPAL CORPORATION MAY SET, BY LAW, A TAX PENALTY
AGAINST OVERDUE COUNTY, MUNICIPAL CORPORATION, OR TAXING DISTRICT
TOTAL TAX LIABILITY ON PROPERTY.
(B) LIMITATIONS.
A TAX PENALTY MAY BE SET ONLY ON OVERDUE COUNTY, MUNICIPAL
CORPORATION, OR TAXING DISTRICT TOTAL TAX LIABILITY ON PROPERTY
IMPOSED:
(1) UNDER § 10-102 OR § 10-210 OF THIS ARTICLE, IF
THE MAYOR AND CITY COUNCIL OF BALTIMORE CITY OR THE GOVERNING
BODY OF THE COUNTY OR OF THE MUNICIPAL CORPORATION SETS, BY LAW,
THE TAX PENALTY RATE ON OR BEFORE JUNE 30 FOR THE SUCCEEDING
TAXABLE YEAR;
(2) UNDER § 10-103 OF THIS ARTICLE, IF THE MAYOR AND
CITY COUNCIL OF BALTIMORE CITY OR THE GOVERNING BODY OF THE
COUNTY OR OF THE MUNICIPAL CORPORATION SETS, BY LAW, THE TAX
PENALTY RATE ON OR BEFORE DECEMBER 31 FOR THE SUCCEEDING TAXABLE
YEAR;
(3) UNDER § 10-104 OF THIS ARTICLE, IF THE MAYOR AND
CITY COUNCIL OF BALTIMORE CITY OR THE GOVERNING BODY OF THE
COUNTY OR OF THE MUNICIPAL CORPORATION SETS, BY LAW, THE TAX
PENALTY RATE ON OR BEFORE SEPTEMBER 30 FOR THE SUCCEEDING TAXABLE
YEAR; OR
(4) UNDER § 10-105 OF THIS ARTICLE, IF THE MAYOR AND
CITY COUNCIL OF BALTIMORE CITY OR THE GOVERNING BODY OF THE
COUNTY OR OF THE MUNICIPAL CORPORATION SETS, BY LAW, THE TAX
PENALTY RATE ON OR BEFORE MARCH 30 FOR THE SUCCEEDING TAXABLE
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