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:
August 5.2013
Effective:
November 4. 2013
Sunset Date: ----'--"N=on=e=------_ _ _ _ __
Ch.
~,
Laws of Mont. Co.
2013
COUNTY COUNCIL
FOR MONTGOMERY COUNTY, MARYLAND
By: COWlcil President at the Request ofthe COWlty Executive
AN
ACT
to:
(1)
(2)
(3)
pennit the issuance of an estimated personal property
tax
bill;
require payment of an estimated personal property tax bill; and
generally amend COWlty law regarding issuance of personal property
tax
bills.
By adding
Montgomery COWlty Code
Chapter 52, Taxation
Section 52-4A
Boldface
Underlining
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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 unaffected by bill.
The County Council for Montgomery County, Maryland approves the following Act:
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BILL No. 23-13
1
Sec.
1.
Section 52-4A is added as follows:
52-4A. Authorization to issue
!!!
estimated personal property tax bill.
2
3
4
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
by
September
1
of any tax year, the
Collector may issue an estimated personal property tax bill to the
taxpayer.
5
6
7
8
9
10
11
12
Oil
The estimated personal property tax must be calculated
by
applying the
applicable current property tax rate to the most recent assessment of the
property.
W
The taxpayer must
lli!Y
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
by
law.
13
14
15
@
If the tax paid under this Section is less than the tax finally determined
to be due, the Collector must send
f!
bill to the taxpayer for the
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 subject to interest and penalty as
provided
by
law.
16
17
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19
20
21
W
If the tax paid under this Section is more than the tax finally determined
to be due, the Collector must refund the difference to the taxpayer with
interest as provided
by
law.
22
23
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BILL
No. 23-13
24
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Approved:
-:::;/30(;
3
Date
Approved:
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This is a correct copy ofCouncil action.
~~.~
Linda M. Lauer, Clerk of the Council
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Date
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