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Ch. 411
1993 LAWS OF MARYLAND
Approved May 27, 1993.
CHAPTER 411
(Senate Bill 79)
AN ACT concerning
Property Tax Payment Deferral - Special Taxing Districts Village of Friendship Heights -
Elderly or Disabled Homeowners
FOR the purpose of authorizing special taxing districts, subject to concurrence by the
governing body of the county in which the special taxing district is located, the village
council of Friendship Heights, subject to concurrence by the, governing body of
Montgomery County, to grant payment deferrals of special taxing district property tax
increases on certain residential property owned by certain elderly or disabled
persons; providing for certain eligibility requirements for a property owner to
qualify for a payment deferral; requiring the special taxing district village council to
specify certain provisions within certain limitations; requiring the special taxing
district village council to provide certain information to the taxpayer; requiring the
special taxing district village council to list certain deferred taxes in its tax records;
requiring that a payment deferral be authorized by a certain written agreement;
requiring certain written agreements to be recorded in certain land records;
providing for the due date of a certain payment; providing for a lien attachment;
prohibiting the charging of penalties during a certain period of time; and generally
relating to a payment deferral of special taxing district property tax increases for
certain residential property owned by certain elderly or disabled persons in the
village of Friendship Heights.
BY adding to
Article—Tax—Property
Section 10-204.3
Annotated Code of Maryland
(1986 Volume and 1992 Supplement)
The Public Local Laws of Montgomery County
Section 66-3
Article 16 - Public Local Laws of Maryland
(1984 Edition and November 1992 Supplement, as amended)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
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