<?xml version='1.0' encoding='utf-8'?>
<section article="gtp" article_name="Tax - Property" number="14-604" title_number="14" title_name="Procedure" subtitle_number="6" subtitle_name="Interest">
  <text>The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may set, by law, an interest charge for:</text>
  <level label="1">
    <text>overdue final determination of estimated county or municipal corporation property tax on personal property or operating property; or</text>
  </level>
  <level label="2">
    <text>overdue 1/4, 1/2, or 3/4 year county or municipal corporation property tax or taxing district property tax on real property.</text>
  </level>
</section>
