118

LAWS OF MARYLAND

Ch. 8

Former Art. 81, §§ 69A, 69B, 69C, and 69D, which provided a
mechanism for sheriffs and collectors to petition a court for
additional time to pay the taxes is deleted as obsolete and
possibly partially unconstitutional. The tax collection process
is now so different from the tax collection process in 1852, when
this series of statutes was adopted, that this procedure is now
inapplicable.

TITLE 5. PROPERTY TAX -- GENERAL PROVISIONS.

5-101. LIABILITY AND REIMBURSEMENT RIGHTS OF PERSONS HAVING LESS
THAN FEE SIMPLE INTERESTS.

(A)  LIABILITY OF OWNER OF LIFE ESTATE, PARTICULAR FREEHOLD
ESTATE, OR TERM OF YEARS PERPETUALLY RENEWABLE.

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)  LIABILITY OF PERSON IN POSSESSION OR CONTROL.

(1)  IN THIS SUBSECTION, "PERSON IN POSSESSION OR
CONTROL OF PROPERTY" INCLUDES A LESSEE, CUSTODIAN, CONSIGNEE, OR
BAILEE.

(2)  EXCEPT AS PROVIDED IN PARAGRAPH (3) OF THIS
SUBSECTION, FOR PROPERTY TAX PURPOSES, THE DEPARTMENT MAY
DETERMINE BY REGULATION IF A PERSON IN POSSESSION OR CONTROL OF
PROPERTY IS TO BE DEEMED THE OWNER OF THE PROPERTY BY THE
DEPARTMENT.

(3)  IF A PERSON IN POSSESSION OR CONTROL OF PROPERTY
IS DEEMED THE OWNER UNDER THE DEPARTMENT'S REGULATIONS AND IF THE
PROPERTY IS ASSESSED SEPARATELY FROM OTHER PROPERTY OF THE
PERSON, A COLLECTOR MAY COLLECT PROPERTY TAX FROM:

(I)  THE OWNER OF THE PROPERTY; OR

(II)  THE PERSON WHO IS DEEMED THE OWNER OF THE
PROPERTY.

(C) RIGHT TO REIMBURSEMENT.

EXCEPT AS PROVIDED BY AGREEMENT, A PERSON WHO IS DEEMED THE
OWNER OF PROPERTY AND WHO PAYS PROPERTY TAX:

(1)  HAS A RIGHT TO INDEMNITY FROM THE OWNER FOR THE
TAX PAID; AND

(2)  FOR TANGIBLE PERSONAL PROPERTY, HAS A LIEN ON THE
PROPERTY FOR PROPERTY TAX WHILE THE PROPERTY IS IN THE POSSESSION
OR CONTROL OF THE PERSON.