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1929 Supplement to the Annotated Code of the Public General Laws of Maryland
Volume 376, Page 492   View pdf image (33K)
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492 ARTICLE 81.

the extent, of covering any loss of revenue in case it may have determined
upon the exemption or partial exemption of certain classes or sub-classes of
property under said section, or may have determined upon any special or
limited rates of town taxation thereon.
See footnote to sec. 1.

For What Period and as of What Date Taxes Are Levied.

1929, ch. 226, sec. 28.

28. (a) All ordinary state taxes shall be levied for the calendar year.

(b) Except taxes required to be levied upon assessments made by the
State Tax Commission, all ordinary county and city taxes shall be levied
for the same period as now prescribed by local law, and all ordinary state,
county and city taxes shall be levied as of the same date of finality as now
prescribed by local law; provided (1) that any county or city which under
existing law levies taxes for a taxable year other than the calendar year
may by resolution of the county commissioners, or by ordinance or resolu-
tion of the legislative department of the city, elect to adopt the calendar
year as its taxable year, and thereafter all state and county taxes in each
county so electing and all city taxes in such city shall be levied for the
calendar year and as of the first day of January of such year as the date of
finality, and (2) that any county or city changing from the levying of
taxes for a taxable year other than the calendar year to the levying of
taxes for the calendar year, as hereinabove authorized, may, in the discre-
tion of the County Commissioners or of the legislative department of such
city, make a fractional levy of county or city taxes for the period inter-
vening between the end of the last taxable year and the beginning of the
next calendar year, and if it elects to make such fractional levy, such frac-
tional levy may either be collected separately or added to the levy for the
next succeeding calendar year, and all taxes levied separately under this
proviso for a fraction of the year shall be levied as of a date of finality
three months prior to the beginning of such fractional period, and (3) that
any county or city which under existing law levies its taxes for the calendar
year, but as of a date of finality other than the first day of January of such
year, may by resolution of its county commissioners or by ordinance or
resolution of the legislative department of the city elect to adopt the first
day of January of such calendar year as the date of finality, and (4) any
comity or city which under existing law levies its taxes for the calendar
year, but as of a date of finality other than the first day of January of such
year, and also other than the first day of October of the last preceding
year, may by resolution of its county commissioners, or by ordinance or
resolution of the legislative department of the city, elect to adopt the first
day of October of the preceding year as the date of finality for the nest
taxable calendar years, and any county or city which has so elected may
subsequently under proviso (3) of this section elect to adopt the first day
of January of the taxable year as the date of finality for subsequent taxable
years.


 

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1929 Supplement to the Annotated Code of the Public General Laws of Maryland
Volume 376, Page 492   View pdf image (33K)
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