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Session Laws, 2003
Volume 799, Page 1150   View pdf image
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Ch. 65                                      2003 LAWS OF, MARYLAND

(16)   § 12-108(w) of this article (Consolidations);

(17)   § 12-108(x) of this article (Cooperative housing corporations);

(18)   § 12-108(y) or (bb) of this article (Transfer from predecessor entity or
real estate enterprise to limited liability company);

(19)   § 12-108(z) of this article (Transfer from a Class I Railroad Carrier to
its wholly-owned limited liability company); [or]

(20)   § 12-108(aa) of this article (Transfers involving certain Maryland
Stadium Authority affiliates); OR

(21)    § 12-108(CC) OF THIS ARTICLE (CERTAIN TRANSFERS TO LAND
TRUSTS).

13-410.

(A)     AN INSTRUMENT OF WRITING IS NOT SUBJECT TO THE COUNTY TRANSFER
TAX TO THE SAME EXTENT THAT IT IS NOT SUBJECT TO THE RECORDATION TAX
UNDER
§ 12-108 (CC) OF THIS ARTICLE.

(B)     A TRANSFER CONVEYED TO A LAND TRUST AS DEFINED IN § 12-108(CC) OF
THIS ARTICLE IS NOT SUBJECT TO THE COUNTY TRANSFER TAX.

AN INSTRUMENT OF WRITING THAT IS EXEMPT FROM RECORDATION TAX
UNDER § 12-108(CC) OF THIS ARTICLE (CERTAIN TRANSFERS TO LAND TRUSTS) IS NOT
SUBJECT TO THE COUNTY TRANSFER TAX.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
July 1, 2003.

Approved April 22, 2003.

CHAPTER 65
(Senate Bill 113)

AN ACT concerning

Property Tax - Damaged Property

FOR the purpose of altering the calculation of property tax abatements for damaged
property; and generally relating to the taxation of damaged property.

BY repealing and reenacting, with amendments,
Article - Tax - Property
Section 10-304
Annotated Code of Maryland
(2001 Replacement Volume and 2002 Supplement)

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Session Laws, 2003
Volume 799, Page 1150   View pdf image
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