234

LAWS OF MARYLAND

Ch. 8

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
13(a).

In this subtitle and throughout this article, the
defined term "property tax" is substituted for the
former reference to "ordinary taxation", for clarity.
As to this substitution, see the General Revisor's
Note to this article.

The phrase "where the property is located" is
substituted for the former obsolete phrase "in which
the same shall be subject to taxation hereunder", for
clarity.

The former words "real" and "personal" are deleted as
included in the defined term "property".

The former reference to the property being "valued" is
deleted as unnecessary in light of the valuation
provisions of this subtitle.

The former reference to the assessment being "for
purposes of State and county and/or city taxation" is
deleted as superfluous.

The former term "Baltimore City" is deleted as
included in the defined term "county".

Defined terms: "Assess" § 1-101
"County" § 1-101 "Property" § 1-101
"Property tax" § 1-101 "Supervisor" § 1-101

8-203. ASSESSMENT OF REAL PROPERTY — DURATION.

AN ASSESSMENT OF REAL PROPERTY CONTINUES IN EFFECT FROM YEAR
TO YEAR UNTIL CHANGED AS PROVIDED BY THIS TITLE.

REVISOR'S NOTE: This section is new language derived
without substantive change from the second sentence of
former Art. 81, § 14(c).

The former reference to a "June 1, 1929" effective
date is deleted as obsolete.

The first sentence of former Art. 81, § 14(c), which
applied to personal property, now appears as § 8-204
of this subtitle.

Former Art. 81, § 14(d), which related to assessment
procedures, is deleted as obsolete.

Defined terms: "Assessment" § 1-101
"Real property" § 1-101