PARRIS N. GLENDENING, Governor

Ch. 97

(4)     The outcome of each case in which a hearing was conducted by
telephone or video conferencing, including the outcome on appeal, if applicable; and

(5)     The outcome of cases in the same category which were not heard by
telephone or video conferencing, including the outcome on appeal, if applicable.

SECTION 2. 3. AND BE IT FURTHER ENACTED, That this Act shall take
effect June 1, 1996.

Approved April 30, 1996.

AN ACT concerning

CHAPTER 97
(Senate Bill 93)

Property Tax - Semiannual Payment

FOR the purpose of specifying which installments of property tax must be paid prior to
the transfer of a property; clarifying the duties and obligations of tax collectors in
collecting and depositing interest, penalties, and service charges on property taxes;
defining a term; providing for the effective date and liability for property taxes when
certain buyers elect to pay property taxes in installments; specifying the duration of
a semiannual property tax payment schedule election; authorizing a county or
municipal corporation to adopt certain procedures for prebilling tax payment
schedule elections; authorizing a county or municipal corporation to adopt certain
procedures to notify taxpayers of the availability of the semiannual property tax payment
option; requiring counties and municipal corporations to notify taxpayers of the
availability of the semiannual property tax payment option in a certain manner;
requiring that certain information be included in certain newspaper advertisements
or other written notices; requiring escrow account servicers to pay taxes in a certain
manner under certain circumstances; requiring the Department of Assessments and
Taxation to approve a certain system for the payment of property taxes semiannually;
providing for the system of payment of property taxes on a semiannual basis if a certain
approval is not made; providing for the application of certain service charges;
altering the required format for certain tax bills; clarifying that certain service
charges are a lien for purposes of tax sales; repealing the imposition altering the
calculation of a certain portion of a certain service charge for semiannual property
tax payments; requiring local governments by a certain date to submit information
that substantiates a proposed service charge is an estimate of the interest to be lost
as a result of the semiannual property tax payment; requiring local taxing
authorities to obtain the prior approval of the Department of Assessments and
Taxation of a certain service charge; providing for a delayed effective date for part
of this Act; making this Act an emergency measure; and generally relating to
provisions for semiannual payment of property taxes.

BY adding to

Article - Real Property

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