In the county the date of finality and the semiannual date of finality for the levying of all taxes which the council is now or may hereafter be authorized to levy shall be January 1 and July 1 respectively in each year and all such taxes shall be levied for a taxable year beginning on July 1 and ending on June 30 in the next calendar year, and the state and county taxes shall be levied prior to June 30 each year; provided, however, that nothing herein contained shall be construed to prevent the levying of any assessment for front benefit charges or special benefit assessments for special improvements by the council at any time as the council shall determine the special benefit thereunder; and provided further, that for the fiscal year 1951-52 and thereafter, the date of finality for the assessment of tangible personal property shall be January 1 next preceding the fiscal year. (Mont. Co. Code 1965, § 2-120; 1941, ch. 278, § 168A; 1947, ch. 724; 1973 L.M.C., ch. 1, § 1.)
Editor's note-The above section is cited in Casey Development Corp. v. Montgomery County, 212 Md. 138, 129 A.2d 63 (1957), and is quoted in part and held valid in Montgomery County v. Maryland Soft Drink Assoc., 281 Md. 116, 377 A.2d 486 (1977).
See County Attorney Opinion dated 2/22/00 explaining that the County Code does not allow for the imposition of interest or late fees for disposal facility payments received without proper identifying documentation.