[HISTORY: Adopted by the Mayor and Town Council of the Town
of Edmonston as indicated in article histories. Amendments noted where
applicable.]
[Adopted 2-10-1997 by Ord. No. 96-002 (Ch. 3, Art. II, of the 1997 Code)]
The date of finality of assessments for the fiscal year is January
1, and the semiannual date of finality therefor is July 1 of each
year following the date of this article.
The fiscal year of the Town shall begin on the first day of
July and shall end on the last day of June each year.
The "taxable year" means the period between July 1 and June
30, both inclusive, for which the Town computes, imposes and collects
property taxes.
All taxes, whether they are levied for the general fund, bond
retirement of principal and interest, special area or ad valorem taxes,
shall be levied for the "taxable year," as herein defined.
All such taxes shall be levied as of the date of finality or
semiannual date of finality as provided for in this article.
In the event that assessments are made by any authority other
than the Department of Assessments and Taxation, such as benefit charges
for streets or public services of any nature and upon tangible personal
property by whomsoever assessed, taxes thereon shall be levied for
the taxable year and as of the date of finality.
For real property becoming usable after the last preceding date
of finality, as defined in this article, there shall be established
a semiannual date of finality as hereinbefore set forth, and taxes
based upon an assessment made as of a semiannual date of finality
shall be levied for the full taxable year beginning on the same day.
A.
All ordinary taxes, whether they shall be levied for the general
fund, bond retirement as to principal and interest, special area or
ad valorem taxes, are due on the first day of July in each taxable
year. Property tax that is due on July 1 of the tax year may be paid
without interest on or before September 30 of the tax year and shall
be overdue and in arrears on the first day of the succeeding October,
except as provided herein, and from and after the first day of October
they shall bear interest at the prevailing rate of interest per month
charged by Prince George's County for the collection of overdue
taxes.
B.
An optional semiannual payment schedule for Town property taxes due
on owner-occupied residential property. A semiannual payment schedule
hereunder:
C.
A semiannual payment schedule election under Subsection B(1) of this section shall apply to the property tax due for the tax year following transfer of the property.
D.
A property owner electing to pay real property taxes under a semiannual
payment schedule shall pay a service charge with the second installment.
E.
The service charge shall be:
(1)
Adopted by the Town as part of the adoption of the Town's property
tax rate;
(2)
Expressed as a percent of the amount of tax due at the second installment
and shown on the tax bill as a percent and actual dollar amount charged;
and
(3)
Calculated in an amount:
(a)
Reasonably equivalent to the anticipated lost interest income
associated with the delay in payment of the second installment; and
(b)
Covering administrative expenses associated with the semiannual
payment not exceeding 25% of the charge for lost interest, and may
not be considered to be property tax for the purposes of any provision
of a local law or charter that limits the property tax rate or property
tax revenue.
G.
If an escrow account is established for the payment of the property
taxes, the tax shall be paid in annual or semiannual installments
as directed by the property owner or borrower.
Notwithstanding anything to the contrary in this article, any
taxes levied as of a semiannual date of finality are due on the later
of January 1 of the taxable year or the date after January 1 of the
taxable year that the tax bill therefor was or reasonably should have
been received or available. Property tax imposed under this section
may be paid without interest or penalty on or before 30 days after
the date the tax bill is mailed or made available.
From and after the date such taxes levied as of a semiannual
date of finality are overdue and in arrears, the rates of interest
and penalties as provided for in this article shall be applied and
imposed.
All improvements on real property completed during the period
after July 1 in any year and through January 1 in the next succeeding
year or otherwise added to the tax rolls during this period are subject
to the payment of property taxes for the six months beginning on that
January 1 and ending on the next succeeding June 30. The taxes for
these six months shall be computed by using the assessed valuation
of the property at 1/2 the current annual tax rate. Taxes imposed
for these six months are due and payable as of the specified day of
January or as of the day a tax bill therefor was or reasonably should
have been received or available, whichever is the later day. From
and after April 1 of each year, all such taxes are overdue and in
arrears, and they shall bear interest at the rate provided for in
this article for delinquent taxes, and there shall be imposed the
same penalty as provided herein for failure to make payment by the
date taxes are declared to be overdue and in arrears.
A.
Pursuant to § 9-105(e) of the Tax-Property Article of the
Annotated Code of Maryland, the homestead property tax credit percentage
for the Town of Edmonston, Maryland, effective for the taxable year
beginning July 1, 1996, shall be 105%. In subsequent tax years, the
Town shall set, by ordinance, prior to November 25, the homestead
property tax credit percentage for the taxable year beginning the
following July 1.
B.
The Homestead Property Tax Credit Program shall be implemented and
administered by the Clerk-Treasurer in accordance with the provisions
of state law and the rules and regulations established by the State
Department of Assessments and Taxation.
All personal property taxes are due and may be paid without
interest or penalty on or before September 30 if the tax bill is submitted
to the taxpayer on or before August 31 of a tax year, or on or before
30 days after the date the tax bill is received or reasonably should
have been received or available if the tax bill is submitted to the
taxpayer after September 1 of the tax year. If a person fails to pay
the personal property taxes when due, then said personal property
taxes shall be deemed to be in arrears and shall be subject to penalty
and bear interest at the prevailing rate of interest per month charged
by Prince George's County for collection of overdue taxes.
All ordinances, laws, rules, regulations and procedures of the
Town of Edmonston which are inconsistent in any respect with the Act
pursuant to which this article is passed, or with the article, are
repealed to the extent of any inconsistency.
The provisions set forth in this article are intended to be
consistent with and pursuant to the provisions of the Tax-Property
Article (1994 Ed.) and Tax-General Article (1988 Ed.) of the Annotated
Code of Maryland, as the same may be amended from time to time, and,
to the extent that such provisions may be adopted by this article
and are applicable, the same are incorporated herein by reference
as though they were fully set forth herein.
[Adopted 2-10-1997 by Ord. No. 96-002 (Ch. 4 of the 1997 Code)]
[Amended 4-11-2013 by Ord. No. 2013-OR-01]
Pursuant to the authorization of § 4-101(b)(1) of
the Tax-General Article, Annotated Code of Maryland, as amended or
recodified from time to time, a tax is imposed on the gross receipts
derived from any admissions and amusement charge as defined in § 4-101(b),
Tax-General Article, as amended or recodified from time to time, at
the rate of 5%.
The Comptroller of the Treasury of the State of Maryland is
authorized to collect and pay over said tax to the Town pursuant to
§§ 2-201, 2-202 and 2-203, Tax General Article, Annotated
Code of Maryland.
