1034 ARTICLE 81.

(f) In any case where property mentioned in sub-divisions (c), (d)
and (e) of this section is taxable under the provisions of this Article in a
city other than the City of Baltimore, the amount so payable for county
and city taxes shall be apportioned between such city and the county in
which such city is situated in the proportion which the full county tax
rate applicable in said city and the full city tax rate respectively bears
to the total amount so payable for both county and city taxes on such
property.

(g) In any case where property mentioned in subdivision (b) of this
section is taxable in a city other than the City of Baltimore, the amount
so payable for county and city taxes shall be divided equally between such
city and the county in which such city is situated.

(h) Any incorporated town shall have the power to change the tax rate
fixed by its charter upon property taxed under Section 9 of this Article
to the extent of covering any loss of revenue in case it may have deter-
mined 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.

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 reso-
lution 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