§ 20.203. Penalty and interest for taxes in arrears.

Latest version.

The Director of Finance shall impose a penalty of 0.83 percent per month or part of a month and interest of 0.67 percent per month or part of a month on personal property taxes billed on or after July 1, 1991, which are in arrears.

(C.B. 38, 1998)

State law reference

Penalty charge on delinquent property taxes, Ann. Code of Md., Tax-Property article, § 14-702; interest on delinquent property taxes, Ann. Code of Md., Tax-Property article, § 14-603.

                    
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