Maryland § 10-205
Full text of Maryland Maryland Code § 10-205, with citation guidance and answers to common questions.
§ 10-205.
(a) (1) Subject to paragraph (3) of this subsection, the governing body of a county or municipal corporation may authorize, by law, advance payment of county, municipal corporation, or special taxing district property tax.
(2) Subject to paragraph (3) of this subsection and in accordance with § 10–208 of this subtitle, the governing body of a county or municipal corporation may authorize the advance payment to be paid on an installment payment schedule.
(3) (i) The governing body of a county may authorize advance payment or an installment payment schedule for:
1. county property tax collected by the county;
2. municipal corporation property tax collected by the county at the request of the governing body of the municipal corporation; or
3. special taxing district property tax collected by the county at the request of the special taxing district.
(ii) The governing body of a municipal corporation may authorize advance payment or an installment payment schedule for municipal corporation property taxes collected by the municipal corporation.
(iii) The governing body of a county or municipal corporation may not authorize advance payment or an installment payment schedule for property taxes imposed on real property that is subject to a deed of trust, a mortgage, or any other encumbrance that includes the escrowing of property tax payments.
(b) The advance payment is calculated by applying the current county property tax rate to the assessment of the taxpayer’s property for the prior year.
(c) If the advance payment is less than the county, municipal corporation, or special taxing district property tax as finally determined, the collector shall send a bill to the taxpayer for the difference.
(d) (1) The law authorizing advance payment may allow interest on the advance payment.
(2) The interest may not exceed any discounts allowed by law.
Frequently Asked Questions About Maryland § 10-205
What does Maryland Code § 10-205 cover?
Section 10-205 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 § 10-205?
A common citation format is "Maryland Code § 10-205" (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 § 10-205 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.