HARRY HUGHES, Governor                                          49

Defined term: "Property" § 1-101

(I) DATE OF FINALITY.

"DATE OF FINALITY" MEANS JANUARY 1, WHEN ASSESSMENTS BECOME
FINAL FOR THE TAXABLE YEAR NEXT FOLLOWING.

REVISOR'S NOTE: This subsection is new language derived
without substantive change from the first sentence of
former Art. 81, § 2(20) and the first clause of the
first sentence of § 29A(a).

The former phrase "subject only to correction as
herein authorized" is deleted as confusing and, in any
event, superfluous.

The former reference to the date of finality being
"for the State and every county, incorporated city or
town, and taxing district" is deleted as superfluous.

The former reference to the December 31, 1965
effective date is deleted as obsolete.

The fourth sentence of former Art. 81, § 2(20), which
specified the location of specific dates, is deleted
as superfluous.

As to the 1/4, 1/2, and 3/4 year taxes, and the
semiannual date of finality, see §§ 10-102 through
10-105 of this article.

Defined terms: "Assessment" § 1-101
"Taxable year" § 1-101

(J) DEPARTMENT.

"DEPARTMENT" MEANS THE STATE DEPARTMENT OF ASSESSMENTS AND
TAXATION.

REVISOR'S NOTE: This subsection is new language that
repeats the provisions of present Art. 81, § 2(23).

The present phrase "unless such construction would be
unreasonable" is omitted as superfluous.

In this article, unless the context requires
otherwise, references to the "Department" include
"supervisor".

(K) DIRECTOR.

"DIRECTOR"" MEANS THE DIRECTOR OF THE STATE DEPARTMENT OF
ASSESSMENTS AND TAXATION.