Section 10-207 – Payment of Fee for County or Municipal Corporation Personal Property Tax
(a) To ensure payment of the county or municipal corporation property tax on personal property, the governing body of a county or of a municipal corporation may authorize, by law, a personal property tax liability fee payable by a business that: (1) does not own any real property in the county or municipal corporation; and (2) begins doing […]
Section 10-208 – Installment Payment Schedule for Property Taxes
(a) (1) Subject to § 10–205 of this subtitle, the governing body of a county or municipal corporation may authorize, by law, an installment payment schedule for the county, municipal corporation, or special taxing district property tax imposed on real property. (2) If a fee or other charge imposed by a county, municipal corporation, or special taxing district […]
Section 10-210 – Special Payment of Estimated Tax — Tangible Personal Property
(a) If on or before September 1 of a taxable year the Department has not notified a county or municipal corporation of any particular personal property assessment, or any operating property assessment, the Mayor and City Council of Baltimore City or the governing body of the county or of the municipal corporation may authorize, by law, […]
Section 10-301 – Discount for Payment of County or Municipal Corporation Property Tax and Special Taxing District Charges
Except as otherwise provided by § 10-205 of this title, the Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may authorize, by law, a discount, if the county or municipal corporation property tax, as applicable, or appropriate tax district charge that is due is […]
Section 10-304 – Payment of Property Tax for Damaged Property
(a) As used in this section, “damaged property” means: (1) real property that is partially damaged or totally destroyed; or (2) personal property that is totally destroyed. (b) As to damaged property that should be removed from the assessment roll: (1) if the damage occurred during the 6-month period from the date of finality to the June 30 following, property […]
Section 10-305 – Proration of Personal Property Tax in Garrett and Washington Counties
The governing body of Garrett County or of Washington County may prorate the county property tax on personal property for the part of a taxable year during which a business actually does business in Garrett County or Washington County.
Section 10-401 – Owner Liability
Except as otherwise provided in this subtitle, the owner of property on the date of finality is liable for property tax that is imposed on that property for the following taxable year.
Section 10-402 – Liability for Property Transferred
(a) (1) Except for tax sales as provided by Title 14, Subtitle 8 of this article, if real property ownership is transferred on or after the date of finality and before the semiannual date of finality, the transferee is liable for the property tax on real property for the taxable year that begins after the transfer. (2) If […]
Section 10-403 – Liability for Leased Property
(a) The owner of property that is subject to the leasehold or other limited interest that is described in § 6–102(b) through (e) of this article is not liable for property tax on that property. However, the Department may impose the entire property tax liability due on the property to the tenant, bailee, custodian, or other […]
Section 10-204.6 – Deferral of County Property Tax — Anne Arundel County
(a) Notwithstanding Subtitle 1 of this title, the governing body of Anne Arundel County may authorize, by law, a payment deferral of the county property tax for residential real property occupied as the principal residence of the owner, the provisions of which shall comply with the provisions of subsections (b) through (h) of this section. (b) An […]