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§ 10-401. Owner

West's Annotated Code of MarylandTax-Property

West's Annotated Code of Maryland
Tax-Property
Title 10. Property Tax Payment
Subtitle 4. Liability for Payment of Tax
MD Code, Tax - Property, § 10-401
§ 10-401. Owner
Except as otherwise provided in this subtitle, the owner of property on the date of finality is liable for property tax that is imposed on that property for the following taxable year.

Credits

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986.
Formerly Art. 81, § 4A.
MD Code, Tax - Property, § 10-401, MD TAX PROPERTY § 10-401
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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