Section 14-703 – Tax Penalty — When Timely Payment Not Made
If a person fails to pay property tax when required by this article, the person shall pay a tax penalty imposed under § 14-702 of this subtitle on the total tax liability on property for each month or fraction of a month from the date the property tax is required to be paid under Title […]
Section 14-817.1 – Sale at Public Auction — Notice to Owner After Sale
(a) Within 60 days after a property is sold at a tax sale, the collector shall send to the person who last appears as owner of the property on the collector’s tax roll, at the last address shown on the tax roll, a notice that includes: (1) a statement that the property has been sold to satisfy […]
Section 14-704 – Tax Penalty — When Annual Report Not Submitted
(a) (1) If the annual report is not submitted as required by § 11-101 of this article, the Department shall assess: (i) an initial tax penalty not exceeding 1/10 of 1% of the total county assessment in all counties where property is located; and (ii) an additional penalty of 2% of the initial tax penalty for each 30 days […]
Section 14-705 – Tax Penalty — When Inaccurately Reported Property Assessed
If an escaped property assessment of personal property is made under § 8-417 of this article, an additional assessment penalty equal to 20% of the escaped property assessment shall be added to the assessment of the personal property.
Section 14-515 – Appeals to Court of Special Appeals
Any party to a proceeding in the circuit court under § 14-513 of this subtitle may appeal a final decision of the circuit court to the Court of Special Appeals.
Section 14-516 – Payment of Refunds; Required Notice
(a) In this section, “appeal authority” includes: (1) a supervisor; (2) the Department; (3) a property tax assessment appeal board; (4) the Maryland Tax Court; and (5) any other court authorized to hear property tax appeals under this subtitle. (b) (1) Subject to paragraph (2) of this subsection, within 30 days after the Department provides notice to a tax collector to whom property […]
Section 14-601 – Interest Charged on Total Tax Liability on Property
(a) Except as provided in subsection (b) of this section, interest is calculated on and charged against the total tax liability on property. (b) When payments of property tax have been made, interest is calculated on and charged against the total tax liability on the property, less the amount of the payments.
Section 14-602 – State Interest Rate for Property Tax
The rate of interest for State property tax is 1% for each month or fraction of a month that State property tax is overdue.
Section 14-603 – County, Municipal Corporation, and Taxing District Interest Rates for Full Year Property Tax
(a) Except as provided in subsection (b) of this section and for estimated personal property tax in § 14-604 of this subtitle, the rate of interest for full year county or municipal corporation property tax or taxing district property tax is two-thirds of 1% for each month or fraction of a month that the county or […]
Section 14-604 – County or Municipal Corporation Property Tax or Taxing District Property Tax Other Than as Provided in 14-603
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: (1) overdue final determination of estimated county or municipal corporation property tax on personal property or operating property; or (2) overdue 1/4, 1/2, or 3/4 year county or municipal […]