Md. Code Ann., Tax-Prop. § 14-801
Definitions
Effective Oct 1, 2019Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1986, c. 822; Acts 1986, c. 825; Acts 1987, c. 11, § 1; Acts 1992, c. 336; Acts 1996, c. 97, § 1, eff. April 30, 1996; Acts 2015, c. 114, § 1, eff. July 1, 2015; Acts 2018, c. 714, § 1, eff. Oct. 1, 2018; Acts 2019, c. 276, § 1, eff. Oct. 1, 2019.State of Maryland
- (a) In §§ 14-801 through 14-854 of this subtitle, the following words have the meanings indicated.
- (b) “Other taxing agency” means any municipal corporation or other public or quasi-public corporation that may impose a tax of any kind which is or may become a lien on real property.
- (c) “Owner-occupied residential property” means, with respect to a property located in Baltimore City, the principal residence of a homeowner as defined in § 9-105(a)(7) of this article.
(d)
- (1) “Tax” means any tax, or charge of any kind due to the State or any of its political subdivisions, or to any other taxing agency, that by law is a lien against the real property on which it is imposed or assessed.
- (2) “Tax” includes interest, penalties, and service charges.
Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1986, c. 822; Acts 1986, c. 825; Acts 1987, c. 11, § 1; Acts 1992, c. 336; Acts 1996, c. 97, § 1, eff. April 30, 1996; Acts 2015, c. 114, § 1, eff. July 1, 2015; Acts 2018, c. 714, § 1, eff. Oct. 1, 2018; Acts 2019, c. 276, § 1, eff. Oct. 1, 2019.
Formerly Art. 81, § 71.