Ch. 5

2003 LAWS OF MARYLAND

DEFENDANT, IF THE DEFENDANT IS A PERSON IN EMERGENCY MANAGEMENT
SERVICE OR PERSON SUFFERING INJURY OR DAMAGE, AGAINST ANY LOSS OR
DAMAGE THAT THE DEFENDANT MAY SUFFER BECAUSE OF THE JUDGMENT OR
ORDER IF ALL OR PART OF THE JUDGMENT OR ORDER IS SET ASIDE.

REVISOR'S NOTE: This section is new language derived without substantive
change from former Art. 16A, § 25.

In subsection (a) of this section, the phrase "with an option to purchase" is
substituted for the former obsolete phrase "with a view to purchase" for
clarity and accuracy.

The Public Safety Article Review Committee notes, for consideration by the
General Assembly, that this section is too limited because the only farm
equipment it covers is a tractor. The Committee also notes that this section
may be covered by the Uniform Commercial Code.

Defined terms: "Court" § 14-201

"Person in emergency management service" § 14-201
"Person suffering injury or damage" § 14-201

14-216. REAL PROPERTY TAXES.

(A)     SCOPE OF SECTION.

THIS SECTION APPLIES TO REAL PROPERTY:

(1)      ON WHICH GENERAL OR SPECIAL TAXES OR ASSESSMENTS FALL DUE
'BUT ARE NOT PAID DURING THE PERIOD A PERSON IS A PERSON IN EMERGENCY

MANAGEMENT SERVICE OR PERSON SUFFERING INJURY OR DAMAGE; AND

(2)      THAT:

(I)      IS OWNED AND OCCUPIED AS A DWELLING OR FOR
AGRICULTURAL OR BUSINESS PURPOSES BY THE PERSON IN EMERGENCY
MANAGEMENT SERVICE, PERSON SUFFERING INJURY OR DAMAGE, OR A DEPENDENT
OR EMPLOYEE OF THAT PERSON WHEN THE PERSON BECOMES A PERSON IN
EMERGENCY MANAGEMENT SERVICE OR PERSON SUFFERING INJURY OR DAMAGE;
AND

(II)     CONTINUES TO BE OCCUPIED BY THE DEPENDENTS OR
EMPLOYEES.

(B)     FILING OF AFFIDAVIT.

(1) EXCEPT BY ORDER OF COURT GRANTED ON MOTION BY THE
COLLECTOR OF TAXES OR ANOTHER OFFICER WHOSE DUTY IS TO ENFORCE THE
COLLECTION OF TAXES OR ASSESSMENTS, THE PROPERTY OF A PERSON IN
EMERGENCY MANAGEMENT SERVICE OR PERSON SUFFERING INJURY OR DAMAGE
MAY NOT BE SOLD TO ENFORCE THE COLLECTION OF A TAX OR ASSESSMENT, AND A
PROCEEDING TO ENFORCE THE COLLECTION OF A TAX OR ASSESSMENT MAY NOT BE
BROUGHT, IF THE PERSON IN EMERGENCY MANAGEMENT SERVICE, PERSON

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