Volume 799, Page 824 View pdf image |
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Ch. 11 2003 LAWS OF MARYLAND amend a constant yield tax rate under certain circumstances; and generally BY repealing and reenacting, with amendments, Annotated Code of Maryland SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF Article - Tax - Property 2-205. (a) In this section, "taxing authority" means: (1) the county council or board of county commissioners of a county; (2) the City Council of Baltimore City; and (3) the governing body of a municipal corporation. (b) (1) On or before February 14 of each year, the Department shall send (i) an estimate of the total assessment of all real property in the (ii) an estimate of the total assessment: 1. of all new construction and improvements in the county or 2. of all real property in the county or municipal corporation (2) The Department shall notify each taxing authority of any change in (c) (1) The Department shall notify each taxing authority of the constant (2) In calculating a constant yield tax rate for a taxable year, the - 824 -
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Volume 799, Page 824 View pdf image |
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