Md. Code, Tax-Prop. § 10-209

Current with changes from the 2024 Legislative Session
Section 10-209 - Installment payment program for taxes in arrears on residential property
(a) The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may, by law, establish an installment payment program for taxes in arrears on any residential property.
(b) Any fee or charge of any kind that is included on a property tax bill may be paid through the installment payment program authorized under subsection (a) of this section.
(c)
(1) If a person is in compliance with the terms of an installment payment program under this section, the collector may not take action under Title 14, Subtitle 8 of this article to collect any property taxes in arrears that are included in the installment payment program.
(2) A person is not in compliance with the terms of an installment payment program if the person fails to make a payment for a period of 90 days after the date the payment is due, or a longer period determined by the Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation.
(3) If a person is not in compliance with the terms of an installment payment program, the collector may:
(i) terminate the person's enrollment in the installment payment program; and
(ii) take action under Title 14, Subtitle 8 of this article to collect the property taxes in arrears that were included in the installment payment program.
(d) The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:
(1) any additional eligibility criteria for an installment payment program under this section;
(2) the process for enrolling in an installment payment program;
(3) the frequency and due dates of installment payments; and
(4) any other provision necessary to carry out this section.

Md. Code, TP § 10-209

Added by 2024 Md. Laws, Ch. 771,Sec. 1, eff. 7/1/2024.