46

LAWS OF MARYLAND

Ch. 8

Article - Natural Resources

Section 5-301 through 5-310, inclusive, and the subtitle

"Conservation of Woodland Areas"
Annotated Code of Maryland
(1983 Replacement Volume and 1984 Supplement)

SECTION 2. AND BE IT FURTHER ENACTED, That a new Article of
the Annotated Code of Maryland, designated "Tax - Property", be
enacted to read as follows:

ARTICLE - TAX PROPERTY

TITLE 1. DEFINITIONS; RULES OF CONSTRUCTION;
GENERAL PROVISIONS.

SUBTITLE 1. DEFINITIONS.

1-101. DEFINITIONS.

(A)  IN GENERAL.

IN THIS ARTICLE THE FOLLOWING WORDS HAVE THE MEANINGS
INDICATED.

REVISOR'S NOTE: This subsection is new language used as the
standard introductory language to a definition
section.

(B)  ASSESS.
"ASSESS"' MEANS:

(1)  FOR REAL PROPERTY, TO DETERMINE THE PRODUCT OF
THE PHASED-IN FULL CASH VALUE MULTIPLIED BY THE GROWTH FACTOR OR
OTHER APPLICABLE FACTOR AS PROVIDED IN § 8-103(D)(2) OF THIS
ARTICLE TO WHICH THE PROPERTY TAX RATE MAY BE APPLIED; AND

(2)  FOR PERSONAL PROPERTY, TO DETERMINE THE VALUE TO
WHICH THE PROPERTY TAX RATE MAY BE APPLIED.

REVISOR'S NOTE: This subsection is new language added to
describe how assessing is done.

The definition is stated in the infinitive form to
permit minor verb variations of the defined term --
e.g., "assessing", without taking these variations out
of the scope of the definition.

Note that the reference that the property tax rate
"may be applied" is used instead of a reference that
the property tax rate "is applied". Historically,
assessment involved the determination of a value to
which the property tax rate is applied. However, in