[Adopted 3-20-1979 as Ord. No. 53[1]]
[1]
Editor's Note: This ordinance further provided
that it shall take effect 7-1-1979.
If by September 1 of any taxable year the State
Department of Assessments and Taxation has not notified the County
Commissioners of Dorchester County of the assessment of any property
which is subject to assessment under the provisions of Article 81,
§ 13(b), of the Annotated Code of Maryland, the tax imposed
by Article 81, § 8(2), of the Annotated Code of Maryland
for tangible personal property shall be billed to the taxpayer and
paid by the taxpayer in any amount equal to an amount determined by
applying the current rate to the assessment for the last preceding
year for which such assessment is available.
A.
Estimated tax bills rendered on the basis of the assessment
for the last preceding year for which such assessment is available
shall be subject to such interest and penalties as have been established
pursuant to Article 81, § 48(a) and (b), of the Annotated
Code of Maryland.
B.
If the amount so paid is less than the tax as finally
determined, the taxpayer shall be billed for the difference, and if
the amount so paid is greater than the tax as finally determined,
the taxpayer shall be refunded the difference with simple interest
at the rate of 6% per annum.
C.
Any bill rendered for an additional amount, as finally
determined under the provisions of this Article, if not paid within
30 days thereof, shall be subject to interest at the rate of two-thirds
of one percent (2/3 of 1%) per month until paid.
