(a) Except as provided in subsection (b) of this section, interest is calculated on and charged against the total tax liability on property.
(b) When payments of property tax have been made, interest is calculated on and charged against the total tax liability on the property, less the amount of the payments.
Structure Maryland Statutes
Part I - Interest on Property Tax
Section 14-601 - Interest Charged on Total Tax Liability on Property
Section 14-602 - State Interest Rate for Property Tax
Section 14-605 - When Timely Property Tax Payment Is Not Made
Section 14-607 - Interest Paid -- Advance Payments
Section 14-608 - Interest Paid -- Refund of Estimated Personal Property Tax