Maryland Code — Tax-General + Tax-Property Articles
Md. Code Ann., Tax-Prop. § 10-103
§ 10-103
# (a)
Except as provided by § 10-104 of this subtitle, real property that during the period from July 1 to December 31, both inclusive, is completed or is otherwise initially added to the tax roll shall be taxed for the 6-month period from January 1 to the following June 30, both inclusive, at 50% of the annual State, county, municipal corporation, or taxing district property tax rate that is in effect for that taxable year.
# (b)
The property tax imposed under this section is due on the later of:
# (1)
January 1 of the taxable year; or
# (2)
the date after January 1 of the taxable year that the tax bill is received or reasonably should have been received or available.
# (c)
Property tax imposed under this section may be paid without interest or penalty on or before 30 days after the date the tax bill is mailed or made available.
Source: view the official text
In this article (40 sections)
- gtp-9-312 · § 9-312
- gtp-9-313 · § 9-313
- gtp-9-314 · § 9-314
- gtp-9-315 · § 9-315
- gtp-9-316 · § 9-316
- gtp-9-317 · § 9-317
- gtp-9-318 · § 9-318
- gtp-9-319 · § 9-319
- gtp-9-320 · § 9-320
- gtp-9-321 · § 9-321
- gtp-9-322 · § 9-322
- gtp-9-323 · § 9-323
- gtp-9-324 · § 9-324
- gtp-9-325 · § 9-325
- gtp-9-326 · § 9-326
- gtp-9-327 · § 9-327
- gtp-9-401 · § 9-401
- gtp-9-402 · § 9-402
- gtp-10-101 · § 10-101
- gtp-10-102 · § 10-102
- gtp-10-103 · § 10-103
- gtp-10-104 · § 10-104
- gtp-10-105 · § 10-105
- gtp-10-201 · § 10-201
- gtp-10-202.1 · § 10-202.1
- gtp-10-202 · § 10-202
- gtp-10-203 · § 10-203
- gtp-10-204.1 · § 10-204.1
- gtp-10-204.2 · § 10-204.2
- gtp-10-204.3 · § 10-204.3
- gtp-10-204.4 · § 10-204.4
- gtp-10-204.5 · § 10-204.5
- gtp-10-204.6 · § 10-204.6
- gtp-10-204.7 · § 10-204.7
- gtp-10-204 · § 10-204
- gtp-10-205 · § 10-205
- gtp-10-206 · § 10-206
- gtp-10-207 · § 10-207
- gtp-10-208 · § 10-208
- gtp-10-209 · § 10-209