58

LAWS OF MARYLAND

Ch. 8

In this subsection and throughout this title, the
reference that a government "imposes" taxes is
substituted for the former reference that a government
"levied" taxes, for clarity. For a further discussion
of this substitution, see the General Revisor's Note
to this article.

The defined term "municipal corporation" is
substituted for the former phrase "incorporated city
or town", for clarity.

The former phrase "including those taxes collected as
a result of the semiannual levy" is deleted as
superfluous.

The last sentence of former Art. 81, § 2(20c), which
stated that the period was as referred to in former
Art. 81, § 29A, is deleted as superfluous.

The reference in former Art. 81, § 29A to a "July 1,
1966" effective date is deleted as obsolete.

Defined terms: "County" § 1-101

"Municipal corporation" § 1-101 "Property tax" § 1-101

(JJ) TAX ROLL.

"TAX ROLL" MEANS THE ASSESSMENT ROLL TO WHICH THE PROPERTY
TAX RATE HAS BEEN APPLIED AND THE PROPERTY TAX ON EACH PROPERTY.

REVISOR'S NOTE: This subsection is new language added to
clarify the distinction between the assessment roll
and the tax roll.

Defined terms: "Assessment roll" § 1-101
"Property" § 1-101 "Property tax" § 1-101

(KK) VALUATION.

"VALUATION" MEANS THE PROCESS OF DETERMINING THE VALUE OF
PROPERTY.

REVISOR'S NOTE: This subsection is new language added to
distinguish the separate steps that are used to
calculate the property tax for property.

Defined terms: "Property" § 1-101
"Value" § 1-101

(LL) VALUE.

"VALUE" MEANS THE FULL CASH VALUE OF PROPERTY.

REVISOR'S NOTE: This subsection is new language added to
avoid repetition of the phrase "full cash value".