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LAWS OF MARYLAND

Ch. 8

THE OWNER OF PROPERTY THAT IS SUBJECT TO THE LEASEHOLD OR
OTHER LIMITED INTEREST THAT IS DESCRIBED IN § 6-102(B) THROUGH
(E) OF THIS ARTICLE IS NOT LIABLE FOR PROPERTY TAX ON THAT
PROPERTY. HOWEVER, THE DEPARTMENT MAY IMPOSE THE ENTIRE PROPERTY
TAX LIABILITY DUE ON THE PROPERTY TO THE TENANT, BAILEE,
CUSTODIAN, OR OTHER PARTY IN POSSESSION OF THE PROPERTY.

(B) LIABILITY OF LESSEE FOR GOVERNMENT OWNED PROPERTY.

IF THE HOLDER OF A LEASEHOLD OR OTHER LIMITED INTEREST IN
PROPERTY THAT IS DESCRIBED IN § 6-102(E) OF THIS ARTICLE FAILS TO
PAY PROPERTY TAX THAT IS DUE, A LIEN DOES NOT ATTACH TO THE
PROPERTY OR TO THE INTEREST OF A HOLDER IN THE PROPERTY BUT IS A
PERSONAL DEBT OF THE HOLDER THAT IS RECOVERABLE BY CIVIL ACTION
IN ANY COURT OF COMPETENT JURISDICTION.

REVISOR'S NOTE: Subsection (a) of this section is new
language derived without substantive change from
former Art. 81, § 8(7)(h). It is rephrased to state
expressly that the owner of property described in §
6-102 of this article is not liable for property tax
on that property.

Subsection (b) of this section is new language derived
without substantive change from former Art. 81, §
8(7)(g).

In subsection (a) of this section, the former words
"real or tangible personal" are deleted as included in
the defined term "property".

Also in subsection (a) of this section, the defined
term "property tax" is substituted for the former
references to "taxation" and "taxed hereunder", for
clarity.

Also in subsection (a) of this section, the reference
to "§ 6-102(b) through (e) of this article" is
substituted for the former reference to "under
subparagraphs (a), (b), (c), (d), and (e)", for
clarity.

Also in subsection (a) of this section, the reference
that the Department "may impose the entire property
tax liability due on the property" is substituted for
the former reference that "nothing herein contained
shall prevent the Department ... from collecting taxes
due by a landlord, or other owner of property" to
clarify the taxing authority of the Department. The
General Assembly may wish to consider this
substitution.

Also in subsection (a) of this section, the phrase
"whose interests are not subject to taxation under
this subsection" is deleted as misleading and, in any