§ 1-101. Definitions
West's Annotated Code of MarylandTax-PropertyEffective: July 1, 2020
Effective: July 1, 2020
MD Code, Tax - Property, § 1-101
§ 1-101. Definitions
(b) “Assess” means:
(c) “Assessment” means:
(d) “Assessment roll” means the official listing of assessments of property required under § 2-202(3) of this article.
(e) “Collector” includes an officer of a county or municipal corporation who has a duty to collect or remit taxes.
(g) “County” means a county of the State and, unless expressly provided otherwise, Baltimore City.
(h)(1) “County property tax” means the tax on property that is authorized under §§ 6-202 and 10-102 through 10-105 of this article.
(i) “Date of finality” means January 1, when assessments become final for the taxable year next following.
(l) “Domestic corporation” means a corporation organized under the laws of the State.
(m) “Foreign corporation” means a corporation organized under the laws of the United States, a foreign country, or another state.
(n) “Governing body” means:
(o) “Includes” or “including” means includes or including by way of illustration and not by way of limitation.
(q) “Law” includes any enactment, order, resolution, or ordinance of a county or municipal corporation.
(r)(1) “Manufacturing” means the process of substantially transforming, or a substantial step in the process of substantially transforming, tangible personal property into a new and different article of tangible personal property by use of labor or machinery.
(s) “Municipal corporation” means an entity that is subject to Article XI-E of the Maryland Constitution.
(t)(1) “Municipal corporation property tax” means the tax on property authorized under §§ 6-203 and 10-102 through 10-105 of this article.
(v)(1) “Operating personal property” includes any property, other than real property, used to operate a railroad or public utility.
(w)(1) “Operating property” means any property used to operate a railroad or public utility.
(x) “Operating real property” includes any real property used to operate a railroad or public utility.
(y)(1) “Operating unit” means, as determined by the Department, all of the operating property of a railroad or a public utility.
(z) “Person” means an individual, receiver, trustee, guardian, personal representative, fiduciary, or representative of any kind and any partnership, firm, corporation, or other entity.
(aa) “Principal office of a domestic corporation” means:
(bb) “Principal office of a foreign corporation in the State” means the place in the State where the principal business or operation of the corporation in the State is carried on.
(dd) “Property tax” means the property tax imposed by:
(ee)(1) “Public utility” means a company classified by the Department as a public utility under § 8-109 of this article.
(ff) “Quarterly date of finality” means the April 1 or October 1 when assessments may be made for real property that becomes assessable up to that time and after the last date of finality or semiannual date of finality.
(hh)(1) “Research and development” means:
(jj) “Semiannual date of finality” means July 1, when assessments may be made for real property that becomes assessable after the immediately preceding date of finality or quarterly date of finality.
(kk) “State” means:
(ll) “State property tax” means the tax imposed on property under § 6-201 of this article and authorized under §§ 10-102 and 10-103 of this article.
(nn) “Tax roll” means the assessment roll to which the property tax rate has been applied and on which the property tax on each property is shown.
(oo) “Taxable year” means July 1 to June 30, both inclusive, for which the State, each county, municipal corporation, and taxing district of the State computes, imposes, and collects property tax.
Credits
Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1986, c. 171; Acts 1988, c. 110, § 1; Acts 1989, c. 5, § 1; Acts 1990, c. 12, § 2; Acts 1993, c. 142; Acts 1996, c. 174, § 1, eff. July 1, 1996; Acts 1997, c. 629, § 1, eff. Jan. 1, 1998; Acts 1997, c. 630, § 1, eff. Jan. 1, 1998; Acts 1998, c. 15, § 1, eff. Oct. 1, 1998; Acts 1998, c. 659, § 1, eff. Oct. 1, 1998; Acts 1999, c. 5, § 1, eff. Jan. 1, 2000; Acts 1999, c. 6, § 1, eff. Jan. 1, 2000; Acts 2000, c. 80, § 1, eff. Oct. 1, 2000; Acts 2000, c. 639, § 1, eff. July 1, 2000; Acts 2002, c. 455, § 1, eff. May 16, 2002; Acts 2002, c. 456, § 1, eff. May 16, 2002; Acts 2008, c. 36, § 1, eff. April 8, 2008; Acts 2012, c. 66, § 6, eff. April 10, 2012; Acts 2019, c. 730, § 1, eff. Jan. 1, 2020; Acts 2020, c. 435, § 1, eff. July 1, 2020.
Formerly Art. 81, §§ 2, 29A.
MD Code, Tax - Property, § 1-101, MD TAX PROPERTY § 1-101
Current through legislation effective through May 9, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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