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Town of Denton, MD
Caroline County
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[Adopted 4-4-1983 by Ord. No. 202]
A. 
Any real property completed during the period after July 1 in any year and through January 1 in the next succeeding year, or otherwise first added to the tax rolls of the Town of Denton during this period, is subject to the payment of property taxes for the six months beginning on that January 1 and ending the next succeeding June 30. The taxes for these six months shall be computed by using the assessed valuation of the property of 1/2 the current annual tax rate of the Town of Denton. Taxes imposed for these six months are due and payable as of the specified day of January 1, or as of the day a tax bill therefor was or reasonably should have been received or available, whichever is the later day.
B. 
Interest and penalties shall be charged on any taxes covered by this chapter 30 days after the bill for such taxes has been mailed or made available. From and after April 1, all such taxes shall be overdue and in arrears, and they shall bear interest at the rate fixed by the Town of Denton for overdue property taxes for each month or fraction thereof until paid.
C. 
The Town of Denton shall also charge and collect a penalty for failure to make payment on or before April 1 or on or before 30 days after the bill for the taxes has been mailed or made available, whichever is the later date. The penalty for late payment shall be 3% of the overdue property taxes.