HARRY HUGHES, Governor                                       425

PROPERTY TAX ABATEMENT UNDER THIS SECTION, THE PROPERTY TAX SHALL
BE REFUNDED AS PROVIDED BY TITLE 14, SUBTITLE 9 OF THIS ARTICLE.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
31(f) and (g).

In subsection (a) of this section, the former phrases
"by any event such as fire or other cause" are deleted
as superfluous.

In the introductory language of subsection (b) of this
section, the defined term "assessment roll" is
substituted for the former term "tax rolls", for
accuracy.

In subsection (b)(1) of this section, the phrase "from
the date of finality to the July 1 following" is
substituted for the former phrases "the 6 months
immediately preceding the taxable year" and "prior to
July 1 of the taxable year", for clarity.

In subsection (b)(2) and (3) of this section, the
former references to the taxes being "payable" are
deleted as included in the phrase "property tax is
due" .

Defined terms: "Assessment roll" § 1-101
"Date of finality" § 1-101 "Property" § 1-101
"Property tax" § 1-101 "Real property" § 1-101
"Taxable year" § 1-101 "Value" § 1-101

10-305. PRORATION OF PERSONAL PROPERTY TAX IN GARRETT AND
WASHINGTON COUNTIES.

THE GOVERNING BODY OF GARRETT COUNTY OR OF WASHINGTON COUNTY
MAY PRORATE THE COUNTY PROPERTY TAX ON PERSONAL PROPERTY FOR THE
PART OF A TAXABLE YEAR DURING WHICH A BUSINESS ACTUALLY DOES
BUSINESS IN GARRETT COUNTY OR WASHINGTON COUNTY.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
31(h).

The phrase "in Garrett County or Washington County",
which modifies "does business", is added for clarity.

Defined terms: "County property tax" § 1-101
"Governing body" § 1-101 "Taxable year" § 1-101

SUBTITLE 4. LIABILITY FOR PAYMENT OF TAX.

10-401. OWNER LIABILITY.

EXCEPT AS OTHERWISE PROVIDED IN THIS SUBTITLE, THE OWNER OF