Town of Smithsburg, MD
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2019-10-01
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The Code
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Part II: General Legislation
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Chapter 343 Taxation
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Article III Interest and Penalty on Overdue Taxes
- The Charter
- Ch C Charter
- The Code
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 12 Boards and Commissions
- Ch 25 Elections
- Ch 29 Emergency Management
- Ch 33 Ethics
- Ch 41 Finance
- Ch 68 Mayor and Council
- Ch 84 Officers and Employees
- Ch 105 Safety Policy
- Part II: General Legislation
- Ch 130 Animal Control
- Ch 134 Annexation Agreements
- Ch 146 Building Construction
- Ch 160 Curfew
- Ch 171 Drug-Free School Zones
- Ch 183 Entertainment
- Ch 189 Explosives
- Ch 197 Fences
- Ch 202 Firearms and Weapons
- Ch 221 Health and Sanitation
- Ch 240 Livability Code
- Ch 246 Loitering
- Ch 265 Noise
- Ch 271 Nuisances
- Ch 284 Peddling and Soliciting
- Ch 292 Property Maintenance
- Ch 300 Public Facilities, Adequate
- Ch 329 Streets and Sidewalks
- Ch 335 Subdivision of Land
- Ch 343 Taxation
- Ch 343 Art III Interest and Penalty on Overdue Taxes
- § 343-3 Interest rate.
- § 343-4 Penalty.
- Ch 354 Trailers
- Ch 358 Trees
- Ch 370 Utility Poles
- Ch 378 Vehicles and Traffic
- Ch 390 Water and Sewers
- Ch 405 Zoning
- Appendix
- Ch A500 County Ordinances and Enforcement
- Ch A501 Franchises
- Ch A502 Mutual Aid Agreements
- Derivation Table
- Ch DT Derivation Table
- Disposition List
- Ch DL Disposition List
[Adopted 2-3-2004 as Ch. 9, Title 5, of the 2004 Code]
The interest rate on overdue Town real property and personal
property taxes shall be at the rate specified in the Annotated Code
of Maryland or 2/3 of 1% per month or any part of a month, whichever
is greater.
