<?xml version='1.0' encoding='utf-8'?>
<section article="gtp" article_name="Tax - Property" number="10-102" title_number="10" title_name="Property Tax Payment" subtitle_number="1" subtitle_name="Time of Payment -- in General">
  <level label="a">
    <text>Except as otherwise provided in this title, property tax is due on July 1 in each taxable year.</text>
  </level>
  <level label="b">
    <text>Except as provided in § 10-204.3 of this title, property tax that is due on July 1 of the tax year may be paid without interest on or before September 30 of the tax year, and is in arrears after September 30 of the tax year.</text>
  </level>
  <level label="c">
    <text>Property tax for a full year that is imposed as of a semiannual date of finality may be paid without interest:</text>
    <level label="1">
      <text>on or before September 30, if the bill is submitted on or before August 31 of a tax year; or</text>
    </level>
    <level label="2">
      <text>on or before 30 days after the date the tax bill is received or reasonably should have been received or available if the tax bill is submitted after September 1 of the tax year.</text>
    </level>
  </level>
  <level label="d">
    <text>Personal property tax may be paid without interest or penalty:</text>
    <level label="1">
      <text>on or before September 30, if the bill is submitted on or before August 31 of a tax year; or</text>
    </level>
    <level label="2">
      <text>on or before 30 days after the date the tax bill is received or reasonably should have been received or available if the tax bill is submitted after September 1 of the tax year.</text>
    </level>
  </level>
</section>
