Ch. 700                                          LAWS OF MARYLAND

7-117. TRANSFERS ON TAX BOOKS.

AT LEAST ONCE IN EACH YEAR, THE TREASURER SHALL CORRECT THE
LIST OF TRANSFERS ON THE TAX BOOKS OF THE COUNTY IN ACCORDANCE
WITH THE LIST FURNISHED BY THE LOCAL OFFICE OF THE STATE
DEPARTMENT OF ASSESSMENTS AND TAXATION. THIS CORRECTION SHALL BE
MADE NOT MORE THAN 30 DAYS BEFORE THE TIME SET FOR THE MAKING OF
THE ANNUAL LEVY. (P.L.L., 1930, Art. 20, sec. 369; 1963 Code,
sec. 296; 1910, ch. 10, sec. 243 (p. 1140); 1977 Code, sec. 72;
1988, ch. .)

7-118. STATE LAWS.

THE PROVISIONS OF THE CODE OF PUBLIC GENERAL LAWS OF
MARYLAND THAT ARE APPLICABLE TO COLLECTORS OF STATE AND COUNTY
TAXES, EXCEPT WHEN THEY ARE. REPEALED BY OR INCONSISTENT WITH THE
PROVISIONS OF THIS SUBTITLE, APPLY TO THE COUNTY TREASURER. AS
TO THE POWER, RIGHTS, DUTIES, AND LIABILITIES, BOTH CIVIL AND
CRIMINAL, AND THOSE AFFECTING THE TREASURER'S BOND OR BONDSMEN,
THE COUNTY TREASURER IS IN ALL RESPECTS IN THE SAME POSITION AS
STATE AND COUNTY COLLECTORS OF TAXES, EXCEPT AS PROVIDED IN THIS
TITLE. (P.L.L., 1930, Art. 20, sec. 368; 1963 Code, sec. 295;
1910, ch. 10, sec. 242 (p. 1140); 1977 Code, sec 71; 1988,
ch. .)

SUBTITLE 2. ANNUAL TAX LEVY

7-201. TAXES; LEVY, INTEREST.

(A)  THE COUNTY COMMISSIONERS SHALL MAKE THEIR ANNUAL LEVY
FOR STATE AND COUNTY TAXES BEFORE JULY 1 EACH YEAR. STATE AND
COUNTY TAXES SHALL BE DUE AND PAYABLE ON JULY 1.

(B)  ON TAXES WHICH ARE NOT PAID BEFORE OCTOBER 1, INTEREST
AT THE RATE OF TWO-THIRDS OF ONE PERCENT PER MONTH SHALL BE
CHARGED. (P.L.L., 1930, Art. 20, sec. 344; 1963 Code, sec. 276;
1910, ch. 10, sec. 218 (p. 1133); 1927, ch. 22, sec. 218; 1963,
ch. 825, sec. 22; 1977 Code, sec. 52; 1988, ch. .)

7-202. NOTICE OF LEVY; DELIVERY OF TAX BILLS.

(A)  IMMEDIATELY AFTER THE LEVY, THE COUNTY COMMISSIONERS
SHALL GIVE NOTICE OF IT BY ADVERTISEMENT INSERTED ONCE IN A
NEWSPAPER OF GENERAL CIRCULATION.

(B)  THE TREASURER SHALL PREPARE THE TAX BILLS OF EACH
TAXPAYER AND FORWARD THEM BY MAIL OR DELIVER THEM TO THE PERSON
OR PERSONS, OR CORPORATE INSTITUTIONS, OR TO THE AGENT OF THE
PERSON OR PERSONS, OR CORPORATE INSTITUTIONS TO WHOM THE PROPERTY
INCLUDED IN THE TAX BILLS IS ASSESSED, SO FAR AS THEIR RESIDENCE
OR POST OFFICE ADDRESS MAY BE ASCERTAINED BY THE TREASURER.

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