§ 10-401. Owner
West's Annotated Code of MarylandTax-Property
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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