HARRY HUGHES, Governor

121

"Municipal corporation" § 1-101

"Operating property" § 1-101 "Real property" § 1-101

5-103. DUTY TO NOTIFY SUPERVISOR OF THE ISSUANCE OF BUILDING
PERMITS.

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.

REVISOR'S NOTE: This section is new language derived
without substantive change from the first sentence of
former Art. 81, § 242.

The reference to the supervisor of the county "where
the building is located" is substituted for the former
reference to "[i]n every county and in every
incorporated municipality where building permits are
required", for clarity.

The former reference to "agency" is deleted as
included in the use of the defined term "person".

The former reference to "the supervisor of
assessments" for Baltimore City is deleted as included
in the defined term "supervisor".

The second sentence of former Art. 81, § 242, which
referred to general penalty provisions, is deleted as
unnecessary in light of the general penalty provisions
in Title 14, Subtitle 10 of this article.

Defined terms: "County" § 1-101
"Person" § 1-101 "Supervisor" § 1-101

TITLE 6. TAXABLE PROPERTY; IMPOSITION OF TAX;
SETTING TAX RATES.

SUBTITLE 1. TAXABLE PROPERTY.

6-101. PROPERTY SUBJECT TO TAX.

(A) IN GENERAL.

(1)  EXCEPT AS OTHERWISE PROVIDED BY SUBSECTION (B) OF
THIS SECTION AND TITLE 7 OF THIS ARTICLE, ALL PROPERTY LOCATED IN
THIS STATE IS SUBJECT TO ASSESSMENT AND PROPERTY TAX.

(2)  PROPERTY SUBJECT TO ASSESSMENT AND TAX UNDER THIS
ARTICLE INCLUDES PROPERTY OWNED OR LEASED BY THE UNITED STATES OR
ANY AGENCY OR DEPARTMENT OF THE UNITED STATES, TO THE FULLEST
EXTENT POSSIBLE UNDER THE CONSTITUTION OF THE UNITED STATES AND
THE LAWS OF THE UNITED STATES.