1040 ARTICLE 81.

Court of Baltimore City) with the location and description of each piece or
parcel of ground so assessed and valued, and shall also contain an alpha-
betical list of all persons to whom personal property has been assessed with
the amounts of such assessments, and of the several classes thereof bearing
different rates of taxation. The said book or statement shall as to property
listed thereon be designated as the tax roll for the succeeding year. The
County Commissioners of the several counties shall certify to the Collector
of Taxes the various rates of taxation applicable to the several classes of
property contained in said book or statement, including the classes of prop-
erty to be certified to such collector by the State Tax Commission and sub-
ject to taxation in such county.

1929. ch. 220, sec. 47.

47. At the time of furnishing the statement required in Section 46, the
County Commissioners of the several counties and the Appeal Tax Court
shall prepare and certify to the Comptroller of the State and to the State
Tax Commission a statement of the total basis of assessment subject to
taxation which shall be separated so as to show by totals the assessed value
of land, the assessed value of improvements on the land, and tangible and
intangible personal property, in such form as may be prescribed by the
Comptroller and the State Tax Commission.

When Taxes Are Payable.

1929, ch. 226, sec. 48. 1931, ch. 500.

48. (a) All ordinary county and/or city taxes levied upon assessments
made by the county commissioners or by the assessing authority of any city
shall be due and payable at the times and in the manner and subject to
the same discounts, interest and penalties as now prescribed by local law
or ordinance.

(b) All ordinary State taxes levied upon assessments made by the
county commissioners or the Appeal Tax Court shall be payable on and
after the first day of January of the year for which they are levied;
provided that no collector in any county or in the City of Baltimore shall
be required to receive payments of State taxes before the earliest date on
which county or Baltimore City taxes falling due in such year may be
payable; and all such State taxes not paid before the first day of October
in such year shall thereafter carry interest at the rate of one-half of 1
per cent, for each month or portion of a month until paid.

(c) All ordinary State, county and/or city taxes levied upon assess-
ments made by the State Tax Commission shall be due and payable with-
out interest, on or before August first of such year, provided the account
is mailed on or before July first; and if the account shall not be mailed
until after July first, the same shall be payable, without interest, at any
time within thirty days after the mailing of the account. All taxes levied
upon assessments made by the State Tax Commission not paid on or before
August first, or within thirty days after the mailing of the account as