HARRY HUGHES, Governor

131

In subsection (b)(1) of this section, the introductory
phrase "[e]xcept as otherwise provided by this
article" is added for clarity.

Also in subsection (b)(1) of this section, the
reference to "assessments made under Title 8 of this
article" is substituted for the partially obsolete
former reference to "assessments made pursuant to this
article by the county commissioners of the county in
which such town is situated or by the State Department
of Assessments and Taxation", for clarity.

In subsection (b)(2) of this section, the reference
"as provided in paragraph (1) of this subsection" is
substituted for the former limitation "until such
property has been assessed by the appropriate
assessing authorities under this article", for brevity
and clarity.

As to the payment of municipal corporation property
tax, including payment of 1/4, 1/2, and 3/4 year
taxes, see §§ 10-102 through 10-105 of this article.

Defined terms: "Assess" § 1-101

"Assessment" § 1-101 "Governing body" § 1-101

"Municipal corporation" § 1-101

"Municipal corporation property tax" § 1-101

"Property" § 1-101 "Property tax" § 1-101

6-204. IMPOSITION OF TAXES FOR TAXABLE YEAR.

EXCEPT AS OTHERWISE PROVIDED BY THIS ARTICLE, PROPERTY TAX
IS IMPOSED FOR THE TAXABLE YEAR.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
31(b) and (c), as those subsections related to a
property tax imposition for the taxable year.

The introductory phrase "[e]xcept as otherwise
provided by this article" is substituted for the
former references to "[e]xcept as provided in
subsection (h) of this section, and except taxes
required to be levied upon assessments made by the
Department of Assessments and Taxation" and "[e]xcept
as provided in subsection (h) of this section" to
clarify that there are partial year tax impositions in
addition to tax prorations.

The defined term "property tax" is substituted for the
former references to "all ordinary county and city
taxes", "all State, county, incorporated city or town,
and taxing district taxes" and "all State, county,
municipal, and other local taxes on tangible personal
property", for clarity and brevity.