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130 LAWS OF MARYLAND Ch. 8
(1) EXCEPT AS OTHERWISE PROVIDED BY THIS ARTICLE, THE
MUNICIPAL CORPORATION PROPERTY TAX IS IMPOSED ONLY ON ASSESSMENTS
MADE UNDER TITLE 8 OF THIS ARTICLE.
(2) UNTIL THE PROPERTY HAS BEEN ASSESSED AS PROVIDED
IN PARAGRAPH (1) OF THIS SUBSECTION, THE GOVERNING BODY OF A
MUNICIPAL CORPORATION MAY ASSESS ESCAPED PROPERTY, AS DEFINED IN
§ 8-417 OF THIS ARTICLE THAT IS LOCATED IN THE MUNICIPAL
CORPORATION FOR PROPERTY TAX AT THE RATE APPLICABLE TO PROPERTY
SIMILAR TO THE ESCAPED PROPERTY.
(C) APPEAL.
WHEN THE MUNICIPAL CORPORATION ASSESSES THE PROPERTY, THE
APPEAL PROVISIONS OF §§ 14-508 THROUGH 14-510 OF THIS ARTICLE
APPLY.
REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, § 12,
except for the reference in the first sentence to
setting municipal corporation property tax rates.
In subsections (a) and (b) of this section, the
reference to "the governing body of a municipal
corporation" is substituted for the former references
"incorporated town in this State", "proper town
authorities", and "town", for clarity.
Also in subsections (a) and (b) of this section, the
reference to the tax being "imposed" is substituted
for the former references that a municipal corporation
may "select" or "levy" a tax, for clarity and
consistency. As to the substitution of "impose" for
"levy", see the General Revisor's Note to this
article.
In subsection (a) of this section, the introductory
language "[e]xcept as otherwise provided in this
article" is added for clarity.
Also in subsection (a) of this section, the defined
term "municipal corporation property tax" is
substituted for the former phrase "subject of town
taxation", for clarity.
Also in subsection (a) of this section, the defined
term "property" is substituted for the former
reference to "such classes of personal property, of
land, or improvements on land", for clarity and
brevity.
Also in subsection (a) of this section, the former
phrase "as it may deem wise" is deleted as
superfluous.
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