526

LAWS OF MARYLAND

Ch. 8

YEAR.

(C) LIMITATION FOR MONTGOMERY COUNTY OR PRINCE GEORGE'S
COUNTY DEFERRAL PERIOD.

. THE GOVERNING BODY OF MONTGOMERY COUNTY OR OF PRINCE
GEORGE'S COUNTY MAY NOT CHARGE TAX PENALTIES UNDER THIS SUBTITLE
ON UNPAID COUNTY PROPERTY TAX DEFERRED UNDER § 10-201 OR § 10-202
OF THIS ARTICLE BEFORE THE DEFERRAL PERIOD EXPIRES.

REVISOR'S NOTE: Subsections (a) and (b) of this section are
new language substituted for the fourth through the
sixth clauses of Art. 81, § 48(e), as those clauses
related to penalties, and, as it related to penalties,
(b)(1), and, as it related to penalties, the fourth
sentence of § 49B, and, as those sentences related to
penalties, the sixth sentence of § 50(b) and the fifth
sentences of (c) and (d).

The substituted language states expressly that the
Mayor and City Council of. Baltimore City or the
governing body of a county or municipal corporation
may provide for a tax penalty or county, municipal
corporation, or taxing district total tax liability on
property if authorizing legislation is passed in
advance of the due dates. Because of the numerous
variations in due dates and grace periods under §§
10-102 through 10-105 of this article, the due dates
and grace periods are cross-referenced and not
enumerated.

Subsection (c) of this section is new language derived
without substantive change from former Art. 81, §
48A(d).

Defined terms: "County" § 1-101

"County property tax" § 1-101

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

"Municipal corporation" § 1-101 "Taxable year" § 1-101

"Total tax liability on property" § 14-101

14-703. TAX PENALTY — WHEN TIMELY PAYMENT NOT MADE.

IF A PERSON FAILS TO PAY PROPERTY TAX WHEN REQUIRED BY THIS
ARTICLE, THE PERSON SHALL PAY A TAX PENALTY ON THE TOTAL TAX
LIABILITY ON PROPERTY FOR EACH MONTH OR FRACTION OF A MONTH FROM
THE DATE THE PROPERTY TAX 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 is subject to the tax penalty
and the penalty period.

Defined terms: "Person" § 1-101
"Property tax" § 1-101