HARRY HUGHES, Governor

59

Note that in this article the term "value" is
sometimes used as a verb meaning "to determine the
value of property"

Defined term: "Property" § 1-101

REVISOR'S NOTE TO SECTION: Former Art. 81, § 2(20b), which
defined "levy", is deleted as superfluous. As to a
discussion of this deletion, see the General Revisor's
Note to this article.

As to former Art. 81, §§ 2(20a) and 29A(b), which in
essence defined "fiscal year", see State Finance and
Procurement § 2-101 for the State and Art. 24, §
1-201 for counties, municipal corporations, and taxing
districts.

SUBTITLE 2. RULES OF CONSTRUCTION.

1-201. OATHS.

(A)  IN GENERAL.

A REQUIREMENT IN THIS ARTICLE THAT A DOCUMENT BE UNDER OATH
MEANS THAT THE DOCUMENT SHALL BE SUPPORTED BY A STATEMENT MADE
UNDER THE PENALTIES OF PERJURY THAT THE CONTENTS OF THE DOCUMENT
ARE TRUE TO THE BEST OF THE KNOWLEDGE, INFORMATION, AND BELIEF OF
THE INDIVIDUAL MAKING THE STATEMENT.

(B)  PROCEDURES.

THE OATH OR AFFIRMATION SHALL BE MADE:

(1)  BEFORE AN INDIVIDUAL AUTHORIZED TO ADMINISTER
OATHS, WHO SHALL CERTIFY IN WRITING TO HAVE ADMINISTERED THE OATH
OR TAKEN THE AFFIRMATION; OR

(2)  BY A SIGNED STATEMENT THAT:

(I)  IS IN THE DOCUMENT OR ATTACHED TO AND MADE
PART OF THE DOCUMENT; AND

(II)  IS EXPRESSLY MADE UNDER THE PENALTIES FOR
PERJURY.

(C)  EFFECT OF STATEMENT.

IF THE PROCEDURES PROVIDED IN SUBSECTION (B)(2) OF THIS
SECTION ARE USED, THE AFFIDAVIT SUBJECTS THE INDIVIDUAL MAKING IT
TO THE PENALTIES FOR PERJURY TO THE SAME EXTENT AS AN OATH OR
AFFIRMATION MADE BEFORE AN INDIVIDUAL AUTHORIZED TO ADMINISTER
OATHS.