§ 14-601
53 words·~1 min read·
/md/tax-property/14-601A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§14–601.
(a)Except as provided in subsection
(b)of this section, interest is calculated on and charged against the total tax liability on property.
(b)When payments of property tax have been made, interest is calculated on and charged against the total tax liability on the property, less the amount of the payments.