(A) For the taxable period commencing January 1, 1964, and ending June 30, 1964, the County Commissioners will make a fractional levy on real property from the records of assessments of the Supervisor of Assessments for the county, as provided by existing law; personal property taxes for this six-month transitional period will be levied from the assessments made by the Supervisor of Assessments for the county for the year 1963; corporation taxes and other assessments certified by the State Department of Assessments and Taxation (SDAT) shall be based upon certifications for the year 1963 for the purpose of the transitional period.
(B) For the taxable period commencing July 1 of each year and ending on June 30 following, from and after July 1, 1964, the County Commissioners will make a levy on real property and personal property from the records of assessments of the Supervisor of Assessments for the county, as provided by existing law; corporation taxes and other assessments certified by the SDAT shall be based upon certifications as provided by existing law.
(C) The County Commissioners shall make the tax levy not later than the first Tuesday of April of each year.
(2004 Code, § 209-2) (Ord. 4, passed 11-12-1963)