§ 11-2-305. PAYMENT.

(a)

Annual payment authorized. In accordance with the Tax-Property Article of the Annotated Code of Maryland, a person who, on or after July 1, 1996, makes a payment of property taxes on an owner-occupied residential property may elect to pay the real property taxes on an annual payment schedule.

(b)

Semi-annual payment service charge. A property owner paying real property taxes under a semiannual payment schedule shall pay the service charge established by the County Council with the second installment.

(c)

Same - Adoption. The County Council annually shall adopt the service charge at the time the Council adopts the property tax rate.

(d)

Due dates for semi-annual payments. A payment under a semiannual schedule is due:

(1)

For the first installment, on July 1 of the tax year and may be paid without interest on or before September 30 of the tax year; and

(2)

For the second installment, on December 1 of the tax year and, except for the service charge, may be paid without interest on or before December 31 of the tax year.

(1988 Code, § 33-54.1) (Bill No. 198-95, § 1, 1-22-1996; Bill No. 33-03, § 2, 7-1-2004)