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§ 5-101. Persons liable

West's Annotated Code of MarylandTax-Property

West's Annotated Code of Maryland
Tax-Property
Title 5. Property Tax--General Provisions
MD Code, Tax - Property, § 5-101
§ 5-101. Persons liable
Currentness
Owner of the property
(a) For property tax purposes, the owner of a life estate, or other particular freehold estate, or term of years perpetually renewable in property is deemed the owner of the property and is liable for property tax on the property.
“Person in possession or control of property” defined; collection of taxes
(b)(1) In this subsection, “person in possession or control of property” includes a lessee, custodian, consignee, or bailee.
(2) Except as provided in paragraph (3) of this subsection, for property tax purposes, the Department may determine by regulation if a person in possession or control of property is to be deemed the owner of the property by the Department.
(3) If a person in possession or control of property is deemed the owner under the Department's regulations and if the property is assessed separately from other property of the person, a collector may collect property tax from:
(i) the owner of the property; or
(ii) the person who is deemed the owner of the property.
Payment of property tax; indemnity and liens
(c) Except as provided by agreement, a person who is deemed the owner of property and who pays property tax:
(1) has a right to indemnity from the owner for the tax paid; and
(2) for tangible personal property, has a lien on the property for property tax while the property is in the possession or control of the person.

Credits

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986.
Formerly Art. 81, § 4.
MD Code, Tax - Property, § 5-101, MD TAX PROPERTY § 5-101
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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