HARRY HUGHES, Governor                                        783

2. owned by the Havre De Grace Little
League, Incorporated.

10-102.

(b) Property tax that is due on July 1 of the tax year may
be paid without interest on or before September 30 of the tax
year, AND IS IN ARREARS AFTER SEPTEMBER 30 OF THE TAX YEAR.

(D) PERSONAL PROPERTY TAX MAY BE PAID WITHOUT INTEREST OR
PENALTY:

(1)  ON OR BEFORE SEPTEMBER 30, IF THE BILL IS
SUBMITTED ON OR BEFORE AUGUST 31 OF A TAX YEAR; OR

(2)  ON OR BEFORE 30 DAYS AFTER THE DATE THE TAX BILL
IS RECEIVED OR REASONABLY SHOULD HAVE BEEN RECEIVED OR AVAILABLE
IF THE TAX BILL IS SUBMITTED AFTER SEPTEMBER 1 OF THE TAX YEAR.

10-201.

(e) The governing body of Montgomery County, of Howard
County, or of Prince George's County may limit the time period
during which the payment of county property tax may be deferred.

10-205.

(a)  The governing body of a county may authorize, by law,
[an] advance payment of county property tax.

10-304.

(b)  As to damaged property that should be removed from the
assessment roll:

(1)  if the damage occurred during the 6-month period
from the date of finality to the July 1 following, property tax
is not due FOR THE TAXABLE YEAR BEGINNING ON THE FOLLOWING JULY

l;

(2)  if the damage occurred during the 1st 6-month
period of the taxable year, 50% of property tax is due; and

(3)  if the damage occurred during the 2nd 6-month
period of the taxable year, the full amount of property tax is
due.

10-402.

(b) (1) If a transfer of all personal property or all the
stock in business of a business occurs between the date of
finality and the semiannual date of finality the property is
assessed to the transferee as if the property were escaped
property under § 8-417 of this article, if the transferor or the
transferee files with the Department or the supervisor within 20