Ch. 238                                    1995 LAWS OF MARYLAND

Section 14-603

Annotated Code of Maryland

(1994 Replacement Volume and 1994 Supplement)

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

Article 20 - Somerset County

7-201.

[(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.]

Article - Tax - Property

14-603.

(a)     Except a provided in subsection (b) of this section and for estimated personal
property tax in § 14-604 of this subtitle, the rate of interest for full year county or
municipal corporation property tax or taxing district property tax is two-thirds of 1% for
each month or fraction of a month that the county or municipal corporation property tax
or taxing district property tax is overdue.

(b)     For the following counties and municipal corporations the rate of interest for
each month or fraction of a month that county or municipal corporation property tax or
taxing district property tax is overdue is:

(1) 1% for Garrett County;

(2)     1% for the City of Salisbury;

(3)     1% for Washington County;

(4) 1% FOR SOMERSET COUNTY; and

[(4)](5) the rate set by law by:

(i) the governing body of a county that has adopted a charter form of
government under Article XI-A of the Maryland Constitution;

(ii) the governing body of:

1. Allegany County;

2. the City of Annapolis;

3.       Berlin, not exceeding 1.5%;

4.       Caroline County, not exceeding 1%;

5.       Cecil County, not exceeding 1%;

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