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All taxes shall be levied for the fiscal year from July 1 to June 30 and as the first day of January of such year as the date of finality. The County Commissioners shall fix the rate of county taxation for each year on or before June 30. All county taxes shall be due and payable on the first day of July and shall be overdue and in arrears on the first day of the succeeding October, after which interest at the rate of 1% per month shall be barged and collected. The Supervisor of Tax Collection shall charge interest on the tax bills for county purposes regularly in the manner aforesaid and shall note the same upon the Supervisor of Tax Collection books and upon the receipt given for taxes so paid.
(1986 Code, § 110-6) (P.L.L., 1930, Art. 12, § 102; 1957 Code, § 86; 1890, Ch. 566, § 44; 1937, Ch. 199, § 102; 1941, Ch. 75, § 102; 1951, Ch. 123; 1963, Ch. 825, § 15; Am. by Md. H.B. 843, passed 3-24-1998; Am. by Md. H.B. 391, passed 3-6-2001)