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LAWS OF MARYLAND

Ch. 8

The phrase "who has a duty to collect or remit taxes"
is substituted for the present phrase "performing the
duties of a collector", for clarity.

Defined terms: "County" § 1-101
"Municipal corporation" § 1-101

(F)  CORPORATION.

(1)  "CORPORATION" INCLUDES AN ASSOCIATION OR
JOINT-STOCK COMPANY.

(2)  "CORPORATION" DOES NOT INCLUDE A. COMMON TRUST.
FUND AS DEFINED IN § 3-501(B) OF THE FINANCIAL INSTITUTIONS
ARTICLE.

REVISOR'S NOTE: Paragraph (1) of this subsection is new
language that repeats the provisions of present Art.
81, § 2(1).

Paragraph (2) of this subsection is new language that
repeats the provisions of present Art. 81, § 4(f).

As to the balance of present Art. 81, § 4(f), see §
1-204 of this title.

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

(G)  COUNTY.

"COUNTY" MEANS A COUNTY OF THE STATE AND, UNLESS EXPRESSLY
PROVIDED OTHERWISE, BALTIMORE CITY.

REVISOR'S NOTE: This subsection is new language added to
indicate that a reference in this article to "county"
includes Baltimore City, unless the reference
specifically provides otherwise.

Article 1, § 14(a) of the Code provides that "county"
includes Baltimore City "unless such construction
would be unreasonable". However, the word
"unreasonable" in that subsection has been interpreted
in various ways. Therefore, the Commission to Revise
the Annotated Code concluded that a more explicit
definition of "county" should be included here.

(H) COUNTY PROPERTY TAX.

"COUNTY PROPERTY TAX" MEANS THE TAX ON PROPERTY THAT IS
AUTHORIZED UNDER §§ 6-202 AND 10-102 THROUGH 10-105 OF THIS
ARTICLE.

REVISOR'S NOTE: This subsection is new language added to
clarify the distinction among the State property tax,
the county property tax, and the municipal corporation
property tax.