404

LAWS OF MARYLAND

Ch. 8

reference to a law "enacted or adopted under the
procedure established therefor" is deleted as
superfluous.

The word "renter" is substituted for the former word
"tenants" to conform to the terminology used in §
9-102 of this title.

Defined terms: "County" § 1-101

"Governing body" § 1-101

"Includes";"including" § 1-101 "Law" § 1-101

"Property tax" § 1-101

GENERAL REVISOR'S NOTE:

In this title the defined term "property" has been
substituted for the former references to "real and tangible
personal property" and similarly, "personal property" has been
substituted for the references to "tangible personal property".
The only intangible personal property that is subject to any
property tax is certain stock owned by the Baltimore and Ohio
Railroad (see § 6-101(b) of this article and revisor's note to §
6-101 of this article). Therefore, any credit against tangible
personal property in this title is in reality a credit against
all of the personal property that is subject to property tax.

TITLE 10. PROPERTY TAX PAYMENT.

SUBTITLE 1. TIME OF PAYMENT -- IN GENERAL.

10-101. "PROPERTY TAX" DEFINED.

IN THIS TITLE, "PROPERTY TAX" INCLUDES A TAXING DISTRICT
TAX.

REVISOR'S NOTE: This section is new language added to avoid
repetition of references to property tax and taxing
district tax.

This definition, for purposes of this title,
supersedes the more limited definition of "property
tax" in § 1-101 of this article.

Defined terms: "Includes";"including" § 1-101
"Property tax" § 1-101

10-102. ANNUAL PROPERTY TAX DUE DATES.

(A) JULY 1 DUE DATE.

EXCEPT AS OTHERWISE PROVIDED IN THIS TITLE, PROPERTY TAX IS
DUE ON JULY 1 IN EACH TAXABLE YEAR.

(B)

GRACE PERIOD.