Maryland § 10-102
Full text of Maryland Maryland Code § 10-102, with citation guidance and answers to common questions.
§ 10-102.
(a) Except as otherwise provided in this title, property tax is due on July 1 in each taxable year.
(b) Except as provided in § 10-204.3 of this title, property tax that is due on July 1 of the tax year may be paid without interest on or before September 30 of the tax year, and is in arrears after September 30 of the tax year.
(c) Property tax for a full year that is imposed as of a semiannual date of finality may be paid without interest:
(1) on or before September 30, if the bill is submitted on or before August 31 of a tax year; or
(2) on or before 30 days after the date the tax bill is received or reasonably should have been received or available if the tax bill is submitted after September 1 of the tax year.
(d) Personal property tax may be paid without interest or penalty:
(1) on or before September 30, if the bill is submitted on or before August 31 of a tax year; or
(2) on or before 30 days after the date the tax bill is received or reasonably should have been received or available if the tax bill is submitted after September 1 of the tax year.
Frequently Asked Questions About Maryland § 10-102
What does Maryland Code § 10-102 cover?
Section 10-102 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 10-102?
A common citation format is "Maryland Code § 10-102" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 10-102 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.