The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may set, by law, an interest charge for:
(1) overdue final determination of estimated county or municipal corporation property tax on personal property or operating property; or
(2) overdue 1/4, 1/2, or 3/4 year county or municipal corporation property tax or taxing district property tax on real property.
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