H.B. 1221                                                 VETOES

BY adding to

Article - Tax - Property

Section 10-204.3

Annotated Code of Maryland

(1986 Volume and 1992 Supplement)                                       

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article - Tax - Property

10-102.

(a)     Except as otherwise provided in this title, property tax is due on July 1 in each
taxable year.

(b)      [Property] EXCEPT AS PROVIDED IN SUBSECTION (E) OF THIS SECTION §
10-204.3 OF THIS TITLE, 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.

(c)     Property tax for a full year that is imposed as of a semiannual date of finality
may be paid without interest:

(1)     on or before September 30, if the bill is submitted on or before August
31 of a tax year; or

(2)     oh 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.

(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.

10-204.3.

(A) (1) NOTWITHSTANDING SUBTITLE 1 OF THIS TITLE, THE GOVERNING
BODY OF A COUNTY MAY AUTHORIZE, BY LAW, AN OPTIONAL THE ELECTION OF A
SEMIANNUAL PAYMENT SCHEDULE FOR STATE, COUNTY, AND SPECIAL TAXING
DISTRICT PROPERTY TAXES DUE ON OWNER-OCCUPIED RESIDENTIAL PROPERTY;
OR

(2) THE GOVERNING BODY OF A MUNICIPAL CORPORATION MAY
AUTHORIZE, BY LAW, AN OPTIONAL THE ELECTION OF A SEMIANNUAL PAYMENT
SCHEDULE FOR MUNICIPAL AND SPECIAL TAXING DISTRICT PROPERTY TAXES DUE
ON OWNER-OCCUPIED RESIDENTIAL PROPERTY.

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