# Land Use (GLU)

## Title 18. Finances

### Subtitle 3. Taxes

#### Section 18-301

Any provision of this subtitle or this division that provides that a tax imposed for the Commission shall be imposed and collected as county taxes are imposed and collected, have the same priority rights, bear the same interest and penalties, and in any other respect be treated the same as a county tax: 

(1) applies only to the authority to enforce and collect the tax imposed for the Commission; and

(2) may not be deemed or construed to mean that the tax imposed for the Commission is a county property tax under the Tax - Property Article.

---

Md. Code Ann., Land Use (as displayed at mgaleg.maryland.gov, October 16, 2026)