§ 14-601. Interest charged on total tax liability on property  


Latest version.



  •    (a) In general. -- Except as provided in subsection (b) of this section, interest is calculated on and charged against the total tax liability on property.

    (b) Effect of payments. -- When payments of property tax have been made, interest is calculated on and charged against the total tax liability on the property, less the amount of the payments.


HISTORY: 1985, ch. 8, § 2; 1990, ch. 641.