(A) Discounts shall be allowed on the payment of annual county property tax and special district tax due July 1 of each year as follows.
(1) A discount of 1% shall be allowed if such taxes are paid in July of the year in which they are due.
(2) A discount of 0.5% shall be allowed if such taxes are paid in August of the year in which they are due.
(3) There shall be no discount if such taxes are paid in September, October, November or December of the year in which they are levied.
(B) The discount for supplemental roll property tax bills shall be 1% if such taxes are paid within 30 days of the billing date.
(C) The discount on public utility property tax bills shall be 1% if such taxes are paid within 30 days of the billing date.
(1959 Code, §§ 33-10, 33-11) (Ord. 91-16-016, 6-18-1991; Ord. 91-18-018, 7-2-1991; Ord. 07-09-449, 4-12-2007; Ord. 14-23-678, 11-13-2014)
Statutory reference:
Authority to provide for discounts, see Md. Code Ann., Tax-Property § 10-301.