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This entry was published on 2021-09-10
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TITLE 3
Collection of Taxes; Return of Collecting Officer
Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 9
TITLE 3

COLLECTION OF TAXES; RETURN OF COLLECTING OFFICER
Section 920. Notice of receipt of tax roll and warrant.

922. Statement of taxes to be mailed.

923. Duplicate tax statements for elderly and disabled

property owners.

924. Collection of taxes; interest.

924-a. Interest rate on late payment of taxes and delinquencies.

924-b. Waiver of interest or penalties or other charges on

brownfield properties.

925. Payment of taxes by mail or designated delivery service.

925-a. Extension of time for collection.

925-b. Extension; certain persons sixty-five years of age or

over.

925-c. Payment of real property taxes via the internet.

925-d. Deployed military; extension.

926. Personal liability for taxes; optional method of

collection.

926-a. Liability for taxes of owners and renters of certain

residential property.

928-a. Partial payment of taxes.

930. Payment of taxes to county treasurer by certain utility

corporations.

931. Payment of taxes to county treasurer by certain utility

corporations with respect to single payments for

multiple parcels.

932. Payment of taxes on part of a parcel of real property.

934. Apportionment of taxes by county court.

936. Return of unpaid delinquent taxes.

938. Extension of time for collection.

940. Payment of amounts collected.

942. Payment of taxes to county treasurer after return of

collecting officer.

944. Power of county court upon default of collecting officer.

946. Retention of tax roll.

948. Losses by default of collecting officer or treasurer.

950. Satisfaction of undertaking of collecting officer.