§ 14-702. Penalties authorized
West's Annotated Code of MarylandTax-Property
MD Code, Tax - Property, § 14-702
§ 14-702. Penalties authorized
(a) Except as otherwise provided in this section, the Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may set, by law, a tax penalty against overdue county, municipal corporation, or taxing district total tax liability on property.
(b) A tax penalty may be set only on overdue county, municipal corporation, or taxing district total tax liability on property imposed:
(c) The governing body of Montgomery County or of Prince George's County may not charge tax penalties under this subtitle on unpaid county property tax deferred under § 10-201 or § 10-202 of this article before the deferral period expires.
Credits
Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1988, c. 419.
Formerly Art. 81, § 48A.
MD Code, Tax - Property, § 14-702, MD TAX PROPERTY § 14-702
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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