§ 10-102. Annual property tax due dates

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

(b) Grace period. -- Except as provided in § 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) Special due date for full year with semiannual date of finality. -- 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) 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.

(d) Personal property tax payments. -- 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.

HISTORY: An. Code 1957, art. 81, § 48, 50; 1985, ch. 8, § 2; 1986, ch. 171; 1993, ch. 408.