Unannotated Code of Maryland (Last Updated: May 16, 2014) |
TAX - PROPERTY |
TITLE 14. PROCEDURE |
SUBTITLE 6. INTEREST |
PART I. INTEREST ON PROPERTY TAX |
§ 14-604. County or municipal corporation property tax or taxing district property tax other than as provided in § 14-603
Latest version.
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The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may set, by law, an interest charge for:
(1) overdue final determination of estimated county or municipal corporation property tax on personal property or operating property; or
(2) overdue 1/4, 1/2, or 3/4 year county or municipal corporation property tax or taxing district property tax on real property.