(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. (b) (1) In this subsection, “person in possession or control of property” includes a lessee, custodian, consignee, or […]
(a) Real property is subject to assessment and taxation in the State, the county, and, if applicable, municipal corporation or special tax district where the real property is situated. (b) (1) Except as provided in paragraph (2) of this subsection, subsection (c) of this section, and for operating property in § 6-103 of this article, tangible personal property […]
The person responsible for issuing building permits shall immediately after issuing a building permit submit a copy of the building permit to the supervisor of the county where the building is located.
