Ch. 419

LAWS OF MARYLAND

(a)  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)  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
year.

(c)  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.

(D) THE GOVERNING BODY OP CALVERT COUNTY OR OF ST. MARY'S
COUNTY MAY SET, BY LAW:

(1)  A TAX PENALTY RATE FOR OVERDUE TAX ON COMMERCIAL
PROPERTY; AND

(2)  A SEPARATE TAX PENALTY RATE FOR OVERDUE TAX ON
NONCOMMERCIAL PROPERTY.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1988.

Approved May 17, 1988.

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