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MARVIN MANDEL, Governor 2253
ASSESSED, LEVIED, AND COLLECTED AGAINST EACH UNIT IN THE
SAME MANNER AND TO THE SAME EXTENT AS ASSESSMENTS ARE
LEVIED AND COLLECTED IN THE CASE OF INDIVIDUAL LAND
PARCELS.
[(c)] (B) No forfeiture or sale for delinquent
real estate taxes including general and special
assessments and other charges may be made other than
against the individual unit on which the taxes are
delinquent and no forfeiture or sale of any unit for
delinquent real estate taxes, general and special
assessments, or charges shall ever divest or in any
manner affect the title to any other unit so long as the
real estate taxes and duly levied share of special
assessments and other charges on the individual unit are
currently paid.
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SECTION 3 2. AND BE IT FURTHER ENACTED, That this
Act shall take effect July 1, 1977.
Approved May 17, 1977.
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CHAPTER 435
(House Bill 483)
AN ACT concerning
Property Tax Credits - Redemption
FOR the purpose of permitting a homeowner to redeem
certain property tax credits in certain taxable
years.
BY adding to
Article 81 - Revenue and Taxes
Section 12F-1(f)(5)
Annotated Code of Maryland
(1975 Replacement Volume and 1976 Supplement)
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SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That new Section 12F-1(f)(5) be and it is
hereby added to Article 81 - Revenue and Taxes, of the
Annotated Code of Maryland (1975 Replacement Volume and
1976 Supplement) to read as follows:
Article 81 - Revenue and Taxes
12F-1.
(f) (5) FOR TAXABLE YEAR 1976 AND EACH TAXABLE
YEAR THEREAFTER, THE HOMEOWNER MAY REDEEM THE TAX CREDIT
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