The taxable basis for the Town of Bel Air for
the purpose of levying of Town Taxes shall be the same as the basis
for state and county taxes on all real property and all tangible personal
property within the corporate limits of the Town. On all Town taxes
the Board of Commissioners may allow such discounts for payments made
prior to October 1 in each year, and may impose and collect after
October 1 in each year such penalties for failure to make payment
by or after that day as prior to the date of finality may have been
fixed by their resolution. The Director of Finance shall extend the
initial discount for a period of thirty (30) days after the preparation
of the tax bills by the Finance Department when the preparation of
tax bills for taxes levied or assessments made by the assessment officials
of Harford County has been delayed because of the unavailability of
assessment information from said assessment officials and when the
delay in preparation of such tax bills has not been occasioned by
the misfeasance or malfeasance of the Board of Commissioners, officers,
or employees of the Town of Bel Air. The Director of Finance shall
prepare tax bills on such delayed assessment information within fifteen
(15) days after such information is available. Taxes levied upon assessments
made by the Maryland Department of Assessments and Taxation shall
be due and payable as provided by laws of Maryland and shall bear
interest as therein provided and shall not be subject to the discounts
and penalties hereinbefore provided in this section in the case of
taxes levied on assessments made by the assessment officials of Harford
County. All property within the corporate limits of said Town shall
be exempt from taxation by Harford County for public road and bridge
purposes.
The Director of Finance shall, as soon as the
annual levy is made, give notice thereof by advertisement in one or
more newspapers published in the Town of Bel Air, stating the discounts
allowed and the date from which taxes bear interest and warning taxpayers
of their liability to be published as delinquents and to have their
property sold if taxes are not paid as required by law. The Director
of Finance shall also immediately make out the bill of each taxpayer
upon which a similar notice shall be printed, and shall forward said
bill to the taxpayer if the said taxpayer's address is known.
By the 15th day of each month, the Director
of Finance shall prepare a report of revenues and expenditures for
the preceding month. This report should include information which
will indicate for each budget line item: the budgeted amount, the
year to date actual receipts and expenditures and the difference between
the two.
Taxes shall become delinquent on the first day
of April in the next preceding calendar year nine (9) months after
they have been levied. A list of all property on which the Town taxes
have not been paid and which are in arrears as provided by Section
801 of the Charter shall be turned over by the Director of Finance
to the official of the County responsible for the sale of tax delinquent
property as provided in State law on the first Monday in April of
each year. All property listed thereon shall, if necessary, be sold
for taxes by the County official or by the Director of Finance of
Bel Air in the manner prescribed by State law. If the county tax collector
has not instituted procedures as prescribed by the laws of Maryland
within thirty days (30) of receipt of said list or properties the
Director of Finance of Bel Air shall institute said procedures immediately
so that tax sale might be had under the provisions of said laws of
Maryland on the third (3rd) Monday in June at such time and place
as may be fixed by resolution of the Board of Commissioners.