(a)
Tax levy by resolution. Tax levies made by
the County Commissioners of Worcester County, Maryland, shall be by
resolution.
(b)
Term. The County Commissioners shall make
their annual levy for state and County taxes on or before the first
Tuesday in June in each and every year, and the same shall be due
and payable on the first day of July next succeeding the levy thereof.
(c)
Tax for specific purpose. Should a portion
of the County property tax levy be designated as the source of funds
for a particular purpose pursuant to § CG 4-201(h) of the
County Government Article of the Code of Public Local Laws of Worcester
County, the tax levy and tax bill may separately identify that portion
of the tax levy estimated as being necessary to satisfy the approved
appropriation.
[Added 3-23-1982 by Bill No. 82-2]
In Worcester County, the taxable year and dates of finality
shall be as established by Article 81, § 29A, of the Annotated
Code of Maryland.
It shall be the duty of the Treasurer, after such annual levy,
to prepare the tax bills of each taxpayer and promptly forward the
same by mail or deliver the same to the person or persons or corporate
institutions or to the agent of person or persons or corporate institutions
to whom property included in such bills are assessed, so far as their
residence or post office address may be known or ascertained by said
Treasurer, and such tax bills shall also contain a clear statement
relative to the discount to be allowed and the interest to be charged
on all tax bills. Tax bills may include such other charges and assessments
collected by the Treasurer as the County Commissioners may approve.
On the first day of October next succeeding each levy, taxes
shall be deemed to be in arrears, and interest shall be charged and
collected on all taxes not then paid from the first day of October,
the date when said taxes become due and in arrears; and within ninety
days after the first day of October, the Treasurer shall deliver or
mail to the last known post office address of each delinquent taxpayer
an account of his assessment and the taxes and interest due thereon,
with a notice of said delinquency thereto attached that, unless payment
is made in full, the same will be collected by process of law; and
it shall be the duty of the Treasurer to enforce the payment of all
taxes remaining unpaid not later than two years after said taxes become
in arrears, by sale of either real or personal property.
[Amended 2-17-1998 by Bill No. 98-2]
The Treasurer may, in his discretion, attend in each tax district
three days in each year to collect and receive taxes.
The Treasurer shall not accept from any taxpayer a payment of
current taxes until all taxes due to the County from the taxpayer
on account of any such tax account, whether it is for real or for
personal property, are paid in full. The tender of payment of a current
year's taxes, the acceptance of which is prohibited hereby, shall
not prevent a tax sale or other collection measures by the Treasurer
for past delinquent taxes. The Treasurer may refuse to accept any
partial payment on any tax bill, including any charges or assessments
included therein.
(a)
Sale of real property for taxes. The sale
of real property for the collection of taxes shall be governed by
the Public General Laws of the State of Maryland.
(b)
Sale of personal property for taxes. Whenever
it shall be necessary to enforce the payment of taxes by sale of personal
property, the Treasurer shall make out a bill of such taxes in the
usual form, with an order attached to said bill directing the Sheriff
of said County to levy upon the personal property of the delinquent
and to sell the same to satisfy and pay the taxes so due, and it shall
be the duty of said Sheriff, upon receiving such tax bill and order,
to levy upon and sell the personal property of such delinquent in
the same manner and upon the same notice, and he shall be entitled
to the same fees as if he were proceeding under an execution issued
out of the District Court of Maryland, and he shall, immediately after
such sale, pay over to said Treasurer the amount due on said tax bill,
and any surplus which may remain after the payment of taxes, interest
and cost shall be paid by said Sheriff to such delinquent taxpayer,
and the Sheriff's bond shall be liable for all such taxes placed in
his hands by such Treasurer to the same extent and in the same manner
that it is liable for execution claims issued to him.
[Added 12-9-1986 by Bill No. 86-10]
(a)
Fee established. The County Commissioners
are hereby authorized to impose a personal property tax liability
fee to be payable to the County Commissioners prior to the establishment
of a business or the issuance of a business license for any business
owned or operated by a taxpayer that does not own any real property
in the County and begins doing business in the County or expands to
a new location in the County.
(b)
Fee credited. The fee shall be credited toward
the next County personal property tax due from the taxpayer on account
of the business for which the fee has been paid.
(c)
Fee refund. If the property tax liability
fee exceeds the amount of personal property tax due from the business,
then an appropriate refund shall be made, without interest, to the
taxpayer upon application made upon forms provided by the County Commissioners.
(d)
Forms. Upon payment of a personal property
tax liability fee, the taxpayer shall provide such information upon
such forms as the County Commissioners may reasonably require.
(e)
Legal entity to be identified. Payments of
personal property tax liability fees must be made and refunds must
be made in the name of a legal entity and not in a trade name.
[1]
Editor's Note: The personal property tax liability fee is
authorized by § 10-207 of the Tax Property Article of the
Annotated Code of Maryland, as from time to time amended.
[Added 6-18-1991 by Bill No. 91-9; amended 8-10-1993 by Bill No. 93-17; 6-18-1996 by Bill No.
96-7; 6-10-1997 by Bill No. 97-12; 9-19-2000 by Bill No. 00-9; 7-3-2012 by Bill No. 12-4]
(a)
Early payment discount. For property taxes
paid to the Treasurer during the period of July 1 through July 31
next succeeding each levy, the County Commissioners may establish
by resolution a percentage discount of the amount of the County property
tax which shall be granted for such early payment.
(1)
The percentage discount established by resolution of the County
Commissioners of the amount of the County property tax for original
Supplemental Real Property Tax bills mailed by the Treasurer after
July 15 next succeeding each levy shall apply to all such bills paid
to the Treasurer within 30 days of issuance.
(2)
The percentage discount established by resolution of the County
Commissioners of the amount of the County property tax for original
Personal Property and Corporation Personal Property Tax bills mailed
by the Treasurer after July 15 next succeeding each levy shall apply
to all such bills paid to the Treasurer within 30 days of issuance.
No other discounts shall apply and interest shall commence immediately
thereafter.
(3)
The County Commissioners may, by resolution, provide for an
extension of said discount period for other tax bills which are mailed
to the taxpayer after July 15.
[Added 11-15-2005 by Bill No. 05-14]
(a)
Credit adopted. A homestead property tax credit,
as provided by and subject to § 9-105 of the Tax-Property
Article of the Annotated Code of Maryland, as from time to time amended,
is hereby established for County property tax purposes which shall
serve to limit the increase in taxable assessment for owner-occupied
dwellings in Worcester County, Maryland.
(b)
Homestead credit percentage. Effective July
1, 2006, the homestead property tax credit in Worcester County, Maryland
shall be one hundred and three percent for County property taxes which
shall serve to limit the taxable assessment increase for owner-occupied
dwellings to three percent over the taxable assessment of the prior
year.
