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§ 10-104. Property added July through September

West's Annotated Code of MarylandTax-Property

West's Annotated Code of Maryland
Tax-Property
Title 10. Property Tax Payment
Subtitle 1. Time of Payment--in General
MD Code, Tax - Property, § 10-104
§ 10-104. Property added July through September
Currentness
In general
(a) The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may impose, by law, a county or municipal corporation property tax on real property that during the period from July 1 to September 30, both inclusive, is completed or is otherwise initially added to the tax roll. If imposed, the tax shall be for the 9-month period from October 1 to the following June 30, both inclusive, at 75% of the annual county or municipal corporation tax rate that is in effect for that taxable year.
Specific due dates
(b) The county or municipal corporation property tax imposed under this section is due on the later of:
(1) October 1 of the taxable year; or
(2) the date that the tax bill is received or reasonably should have been received or is available.
Interest or penalty
(c) The county or municipal corporation property tax imposed under this section may be paid without interest or penalty on or before 30 days after the date the tax bill is mailed or made available.

Credits

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 2001, c. 150, § 1, eff. July 1, 2001; Acts 2001, c. 151, § 1, eff. July 1, 2001.
Formerly Art. 81, § 50.
MD Code, Tax - Property, § 10-104, MD TAX PROPERTY § 10-104
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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