HARRY HUGHES, Governor

57

"Real property" § 1-101
(FF) STATE.
"STATE" MEANS:

(1)  A STATE, POSSESSION, OR TERRITORY OF THE UNITED
STATES;

(2)  THE DISTRICT OF COLUMBIA; OR

(3)  THE COMMONWEALTH OF PUERTO RICO.

REVISOR'S NOTE: This subsection is new language added to
avoid repetition of phrases such as "state,
possession, territory, the District of Columbia, or
the Commonwealth of Puerto Rico".

(GG) STATE PROPERTY TAX.

"STATE PROPERTY TAX" MEANS THE TAX IMPOSED ON PROPERTY UNDER
§ 6-201 AND AUTHORIZED UNDER §§ 10-102 AND 10-103 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.

Defined term: "Property" § 1-101

(HH) SUPERVISOR.

"SUPERVISOR" MEANS THE SUPERVISOR OF ASSESSMENTS FOR A
COUNTY.

REVISOR'S NOTE: This subsection is new language added to
avoid repetition of phrases such as "supervisor of
assessments for a county".

As to the provisions that relate to supervisors being
employees of the Department, see Title 2, Subtitle 1
of this article.

(II) TAXABLE YEAR.

"TAXABLE YEAR" MEANS JULY 1 TO JUNE 30, BOTH INCLUSIVE, FOR
WHICH THE STATE, EACH COUNTY, MUNICIPAL CORPORATION, AND TAXING
DISTRICT OF THE STATE COMPUTES, IMPOSES, AND COLLECTS PROPERTY
TAX.

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