§ 14-604

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.