Home Table of Contents

§ 18-301. Construction of subtitle

West's Annotated Code of MarylandLand UseEffective: October 1, 2012

West's Annotated Code of Maryland
Land Use (Refs & Annos)
Division II. Maryland-National Capital Park and Planning Commission [Titles 14-27] (Refs & Annos)
Title 18. Finances (Refs & Annos)
Subtitle 3. Taxes (Refs & Annos)
Effective: October 1, 2012
MD Code, Land Use, § 18-301
§ 18-301. Construction of subtitle
Any provision of this subtitle or this division that provides that a tax imposed for the Commission shall be imposed and collected as county taxes are imposed and collected, have the same priority rights, bear the same interest and penalties, and in any other respect be treated the same as a county tax:
(1) applies only to the authority to enforce and collect the tax imposed for the Commission; and
(2) may not be deemed or construed to mean that the tax imposed for the Commission is a county property tax under the Tax--Property Article.


Added by Acts 2012, c. 426, § 2, eff. Oct. 1, 2012.
MD Code, Land Use, § 18-301, MD LAND USE § 18-301
Current with all legislation from the 2023 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document