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LAWS OF MARYLAND

Ch. 8

IF AN ESCAPED PROPERTY ASSESSMENT OF PERSONAL PROPERTY IS
MADE UNDER § 8-417 OF THIS ARTICLE, AN ADDITIONAL ASSESSMENT
PENALTY EQUAL TO 20% OF THE ESCAPED PROPERTY ASSESSMENT SHALL BE
ADDED TO THE ASSESSMENT OF THE PERSONAL PROPERTY.

REVISOR'S NOTE: This section is new language derived
without substantive change from the provision relating
to a tax penalty in former Art. 81, § 34A(b).

The former reference to "the assessing authority" is
deleted as surplusage.

Defined terms: "Assessment" § 1-101
"Person" § 1-101 "Property" § 1-101

SUBTITLE 8. COLLECTION.
PART I. DEFINITIONS.
14-801. DEFINITIONS.
(A) IN GENERAL.

IN §§ 14-801 THROUGH 14-861 OF THIS SUBTITLE, 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.

See also § 14-101 of this title and § 1-101 of this
article for other applicable definitions.

(B) OTHER TAXING AGENCY.

"OTHER TAXING AGENCY" MEANS ANY MUNICIPAL CORPORATION OR
OTHER PUBLIC OR QUASI-PUBLIC CORPORATION THAT MAY IMPOSE A TAX OF
ANY KIND WHICH IS OR MAY BECOME A LIEN ON REAL PROPERTY.

REVISOR'S NOTE: This subsection formerly appeared" as Art.
81, § 71(c).

The reference to the power to "impose" a tax is
substituted for the former reference to the power to
"levy" or "assess" a tax, for clarity. As to this
substitution, see the General Revisor's Note to this
article.

The word "nature", which modified tax, is deleted as
included in the phrase "tax of any kind".

The only other changes are in style.

Defined terms: "Corporation" § 1-101