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PARRIS N. GLENDENING, Governor
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Ch. 120
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Article - Tax - Property
6-203.
(a) Except as otherwise provided in this article, the governing body of a
municipal corporation may impose municipal corporation property tax on those
classes of property that it selects to be subject to municipal corporation property tax.
(b) [(1) Except as otherwise provided by this article, the] THE municipal
corporation property tax is imposed only on assessments made under Title 8 of this
article.
[(2) Until the property has been assessed as provided in paragraph (1) of
this subsection, the governing body of a municipal corporation may assess escaped
property, as defined in § 8-417 of this article that is located in the municipal
corporation for property tax at the rate applicable to property similar to the escaped
property.
(c) When the municipal corporation assesses the property, the appeal
provisions of 14-508 through 14-510 of this article apply.]
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take
effect October 1, 2002.
Approved April 25, 2002.
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CHAPTER 120
(Senate Bill 97)
AN ACT concerning
Supervisors of Assessments - Personal Property Assessments
FOR the purpose of repealing references to Supervisors of Assessments with regard to
the assessment of personal property and related appeals; clarifying the
responsibilities and authority of the Department of Assessments and Taxation
with regard to personal property assessments; requiring the Department to
certify certain assessment information to local governments; and generally
relating to the assessment of personal property.
BY repealing and reenacting, with amendments,
Article - Tax - Property
Section 3-l07(a), 8-107, 8-204, 8-415, 8-418(a), 8-419, 8-421, 11-102,
14-401(a), and 14-503
Annotated Code of Maryland
(2001 Replacement Volume and 2001 Supplement)
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BY repealing and reenacting, without amendments,
Article - Tax - Property
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- 1363 -
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