1. (a) In this title, “property tax” includes a taxing district tax.

2. (b)

   1. (1) For purposes of this title, property newly annexed into a municipal corporation during a period shall be treated as initially added to the tax roll for that period.
   2. (2) The imposition of the municipal property tax for a partial year on property newly annexed into a municipal corporation shall have no effect on the tax setoff under § 6-305 or § 6-306 of this article.
   3. (3) Expenses incurred by a county for billing and collecting municipal corporation property taxes for a partial year on property newly annexed into the municipal corporation shall be chargeable to the municipal corporation for which the property taxes are collected.

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 2001, c. 150, § 1, eff. July 1, 2001; Acts 2001, c. 151, § 1, eff. July 1, 2001.