§ 6-2 Interest and civil penalties imposed.
Current through 2026-07-17. Source: City of Balt., Md., Ord. 26-129. Published by the Baltimore City Department of Legislative Reference.
Balt., Md., Code art. 28, § 6-2 (2026)
§ 6-2 Interest and civil penalties imposed.LinkCopy Citation
(a)Bills rendered before September 1.
(1)
All ordinary City taxes which are due and payable on July 1 for any year shall be overdue and in arrears on October 1 of the same calendar year, and from and after that date they shall bear, until paid:
(i)
interest at the rate of 1% for each month and fraction thereof; and
(ii)
penalty at the rate of 1% for each month and fraction thereof.
(2)
The aforegoing due dates as stipulated in this subsection shall apply to all taxes based upon assessments reported to the Director of Finance provided that the bill therefor is rendered on or before August 31 in the taxable year for which such taxes apply.
(b)Bills rendered on or after September 1.
(1)
Taxes based upon assessments reported to the Director of Finance, bills for which are rendered after August 31, in the taxable year for which such taxes apply, will be considered delinquent 30 days after the date of the bill therefor.
(2)
Such bills, if not paid within the 30-day period, shall bear, until paid:
(i)
interest at the rate of 1% for each month and fraction thereof; and
(ii)
penalty at the rate of 1% for each month and fraction thereof.
(c)Escaped or omitted property.
In all instances of escaped or omitted property, the penalties and interest herein provided shall be added to the bill for the current year and back years in the same manner as if such property had not escaped or been omitted.
(d)Collection.
The penalties and interest provided for shall be added to the bill for taxes itself and collected by the Director of Finance in the same manner as taxes are collected.
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