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§ 10-101. Property tax

West's Annotated Code of MarylandTax-Property

West's Annotated Code of Maryland
Tax-Property
Title 10. Property Tax Payment
Subtitle 1. Time of Payment--in General
MD Code, Tax - Property, § 10-101
§ 10-101. Property tax
Currentness
In general
(a) In this title, “property tax” includes a taxing district tax.
Newly annexed property; partial year
(b)(1) For purposes of this title, property newly annexed into a municipal corporation during a period shall be treated as initially added to the tax roll for that period.
(2) The imposition of the municipal property tax for a partial year on property newly annexed into a municipal corporation shall have no effect on the tax setoff under § 6-305 or § 6-306 of this article.
(3) Expenses incurred by a county for billing and collecting municipal corporation property taxes for a partial year on property newly annexed into the municipal corporation shall be chargeable to the municipal corporation for which the property taxes are collected.

Credits

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 2001, c. 150, § 1, eff. July 1, 2001; Acts 2001, c. 151, § 1, eff. July 1, 2001.
MD Code, Tax - Property, § 10-101, MD TAX PROPERTY § 10-101
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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