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PARRIS N. GLENDENING, Governor
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Ch. 80
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Annotated Code of Maryland
(1998 Replacement Volume and 1999 Supplement)
BY repealing and reenacting, with amendments,
Article 88B - Department of State Police
Section 66(a)(4)
Annotated Code of Maryland
(1998 Replacement Volume and 1999 Supplement)
BY repealing and reenacting, with amendments,
Article - Education
Section 5-202(a)(8)
Annotated Code of Maryland
(1999 Replacement Volume)
BY repealing and reenacting, with amendments,
Article - State Finance and Procurement
Section 8-134(a)
Annotated Code of Maryland
(1995 Replacement Volume and 1999 Supplement)
BY repealing and reenacting, with amendments,
Article - Transportation
Section 5-419(b)
Annotated Code of Maryland
(1993 Replacement Volume and 1999 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
Article - Tax - Property
1-101.
(b) "Assess" means:
(1) for real property, to determine [the product of] the phased-in full
cash value [multiplied by the assessment percentage or other applicable factor as
provided in § 8-103(c) of this article] OR USE VALUE to which the property tax rate
may be applied; and
(2) for personal property, to determine the value to which the property
tax rate may be applied.
(c) "Assessment" means:
(1) for real property, the [adjusted] PHASED-IN FULL CASH value OR
USE VALUE to which the property tax rate may be applied, and
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- 635 -
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