Bill No.
23-13
Concerning: Taxation-Estimated
Personal Property Tax
Revised: June
28.2013
Draft No.
Introduced:
July
9.2013
Enacted:
July
30. 2013
Executive: _ _ _ _ _ _ _ _ __
Effective: _ _ _ _ _ _ _ _ __
Sunset Date:
--!..!.No~n.!!:e'__
_ _ _ _ __
ChI _ _• Laws of Mont. Co. _ __
COUNTY COUNCIL
FOR MONTGOMERY COUNTY, MARYLAND
By: Council President at the Request ofthe County Executive
AN
ACT
to:
(1)
(2)
(3)
permit the issuance of an estimated personal property tax bill;
require payment of an estimated personal property tax bill; and
generally amend County law regarding issuance ofpersonal property tax bills.
By adding
Montgomery County Code
Chapter 52, Taxation
Section 52-4A
Boldface
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Heading or defined term.
Added to existing law by original bill.
Deletedfrom existing law by original bill.
Added by amendment.
Deletedfrom existing law or the bill by amendment.
Existing law wu:if.fected by bill.
The County Council for Montgomery County, Maryland approves the following Act:
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BILL NO. 23-13
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Sec. 1. Section 52-4A is added as follows:
52-4A. Authorization to issue
!!!
estimated personal property tax hill.
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ill
If the State Department of Assessments and Taxation does not notify the
County of any particular personal property tax assessment or operating
personal property assessment
Qy
September
1
of any tax year, the
Collector may issue an estimated personal property tax bill to the
taxpayer.
(Q)
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The estimated personal property tax must be calculated.hY applying the
applicable current property tax rate to the most recent assessment of the
property.
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(£)
The taxpayer must 00 the estimated tax bill within 30 days after the bill
is received, reasonably should have been received, or is made available
to the taxpayer. If the estimated bill is not paid when due, the unpaid
balance is subject to interest and penalty as provided
Qy
law.
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@
If the tax paid under this Section is less than the tax finally determined
to be due, the Collector must send
~
bill to the taxpayer for the
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difference. If this tax bill is not paid within 30 days after the bill is
received, reasonably should have been received, or is made available to
the taxpayer, the unpaid balance is subiect to interest and penalty as
provided
by
law.
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W
If the tax paid under this Section is more than the tax [mally determined
to be due, the Collector must refund the difference to the taxpayer with
interest as provided
Qy
law.
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BILL
No. 23-13
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Approved:
"::f/30/!
3
Date
Approved:
Isiah Leggett, County Executive
Date
29
30
This is a correct copy ofCouncil action.
Linda M. Lauer, Clerk of the Council
Date
-3­