792

LAWS OF MARYLAND

Ch. 171

14-1101.

(b) For any tax imposed under this article within the
limitations of this subtitle, the tax may be collected by an
action that is filed in court on or before 7 years from the date
that the tax is [imposed] DUE. Any judgment entered may be
enforced or renewed as any other judgment.

(D) THE 7-YEAR LIMITATION SPECIFIED BY SUBSECTION (A) OF

THIS SECTION APPLIES TO ANY TAX UNDER THIS ARTICLE THAT IS

IMPOSED ON OR AFTER JULY 1, 1982. FOR A TAX IMPOSED BEFORE JULY

1, 1982, THE PERIOD OF LIMITATIONS IS 4 YEARS.

14-1103.

(a)  Except as otherwise provided in subsections (b) and (c)
of this section, property tax shall be assessed for the taxable
period specified in Title 8 of this article.

(b)  Escaped property shall be assessed under § 14-402 at
the time the property is located and for the 3 preceding taxable
years.

(c)  Assessments or abatements under § 8-419(c) of this
article shall be made on or before the later of:

(1)  1 year after the report under § 11-101 of this
article was filed; or

(2)  1 year after the due date of the report.

(d)  Assessments under § 8-419(c) of this article may not be
made when all property has transferred since the original report
filing under § 11-101 of this article.

Article 13 - Harford County

[24-28.1.

If a special district water and sewer real property tax has
been enacted, in Harford County, the local governing body by
bill, ordinance, or resolution enacted under its usual procedure
may grant a new owner tax credits for a period not to exceed 1
year against any local real property taxes levied on new
construction of residential or nonresidential buildings or other
structures, which is serviced by the County water and sewer
system, excluding any assessment on the land.]

SECTION 3 2. AND BE IT FURTHER ENACTED, That the
provisions of this Act are intended solely to correct technical
errors in the law and that there is no intent to revive or
otherwise affect law that is the subject of other Acts, whether