Tax - Property (GTP) — Title 1. Definitions; Rules of Construction; General Provisions

In this article the following words have the meanings indicated.

“Active duty” has the meaning stated in § 9–901 of the State Government Article.

“Active military, naval, air, or space service” has the meaning stated in § 9–901 of the State Government Article.

“Active service member” has the meaning stated in § 9–901 of the State Government Article.

“Assess” means:

“Assessment” means:

“Assessment roll” means the official listing of assessments of property required under § 2–202(3) of this article.

“Collector” includes an officer of a county or municipal corporation who has a duty to collect or remit taxes.

“County” means a county of the State and, unless expressly provided otherwise, Baltimore City.

“Date of finality” means January 1, when assessments become final for the taxable year next following.

“Director” means the Director of the State Department of Assessments and Taxation.

“Domestic corporation” means a corporation organized under the laws of the State.

“Foreign corporation” means a corporation organized under the laws of the United States, a foreign country, or another state.

“Governing body” means:

“Includes” or “including” means includes or including by way of illustration and not by way of limitation.

“Internal Revenue Code” means Title 26 of the United States Code.

“Law” includes any enactment, order, resolution, or ordinance of a county or municipal corporation.

“Municipal corporation” means an entity that is subject to Article XI–E of the Maryland Constitution.

“Operating land” means any land used to operate a railroad or public utility.

“Operating real property” includes any real property used to operate a railroad or public utility.

“Person” means an individual, receiver, trustee, guardian, personal representative, fiduciary, or representative of any kind and any partnership, firm, corporation, or other entity.

“Principal office of a domestic corporation” means:

“Principal office of a foreign corporation in the State” means the place in the State where the principal business or operation of the corporation in the State is carried on.

“Property” means real property and personal property.

“Property tax” means the property tax imposed by:

“Quarterly date of finality” means the April 1 or October 1 when assessments may be made for real property that becomes assessable up to that time and after the last date of finality or semiannual date of finality.

“Reserve component” has the meaning stated in § 9–901 of the State Government Article.

“Resident of the State” includes a domestic corporation.

“Semiannual date of finality” means July 1, when assessments may be made for real property that becomes assessable after the immediately preceding date of finality or quarterly date of finality.

“Service member” has the meaning stated in § 9–901 of the State Government Article.

“State” means:

“State property tax” means the tax imposed on property under § 6–201 of this article and authorized under §§ 10–102 and 10–103 of this article.

“Supervisor” means the supervisor of assessments for a county.

“Tax roll” means the assessment roll to which the property tax rate has been applied and on which the property tax on each property is shown.

“Taxable year” means July 1 to June 30, both inclusive, for which the State, each county, municipal corporation, and taxing district of the State computes, imposes, and collects property tax.

“Uniformed services” has the meaning stated in § 9–901 of the State Government Article.

“Valuation” means the process of determining the value of property.

“Value” means the full cash value of property.

“Veteran” has the meaning stated in § 9–901 of the State Government Article.

A requirement in this article that a document be under oath means that the document shall be supported by a statement made under the penalties of perjury that the contents of the document are true to the best of the knowledge, information, and belief of the individual making the statement.

The oath or affirmation shall be made:

If the procedures provided in subsection (b)(2) of this section are used, the affidavit subjects the individual making it to the penalties for perjury to the same extent as an oath or affirmation made before an individual authorized to administer oaths.

A person doing business in the State is deemed a resident of the State and of the county and any municipal corporation where the business is conducted if personal property is used in or in connection with the business.

A personal representative of the estate of a decedent is deemed a resident of the county where appointed.

A guardian is deemed a resident of the county where appointed.

In this section, “fiduciary” includes a personal representative, trustee, or guardian.

Except as otherwise provided in this article, a fiduciary is liable for the taxes on property held by the fiduciary as a fiduciary.

Except as otherwise provided in subsection (d) of this section or in the case of default or breach of duty, a fiduciary’s liability extends only to assets that the fiduciary holds as a fiduciary.

In this section, “tax information” means:

An officer, employee, former officer, or former employee of the State or any political subdivision of the State may not make known, in any manner, any tax information, except:

In this section, “taxes” includes interest and penalties on taxes.

The courts of this State shall recognize and enforce liability for taxes imposed by the laws of another state if the other state recognizes and enforces liability for similar taxes imposed by this State.

An official of another state described in subsection (b) of this section may bring an action in the courts of this State to collect taxes. A certification of the Secretary of State of the other state or comparable official in the District of Columbia is conclusive proof that the official has the authority to collect the taxes.

In this section, “legal holiday” means:

Notwithstanding any other law, when under State or local law, the last day to pay a tax, file a tax return or perform any other act that relates to taxes under this article falls on a Saturday, Sunday, or legal holiday, performance of the act is considered timely if the act is performed on the next succeeding day that is not a Saturday, Sunday, or legal holiday.

For purposes of this section, the last day to perform an act is the last day of any authorized extension of time.

knowledge that the valuation and assessment of property is the responsibility of the State Department of Assessments and Taxation;

understanding of the valuation and assessment process;

assurance that the valuation and assessment of property within classes is uniform;

access to information which is the basis for the property valuation and assessment process in this State; and

understanding that the setting of property tax rates and the collection of property taxes is a local government function.

the right to obtain, at no charge:

the right of access to the property assessment roll;

the right to appeal an assessment within 45 days of the notice of assessment, as provided in § 14–502 of this article, and to assist in an appeal, to obtain:

the right to be provided with an alternate site or an evening or Saturday assessment appeal hearing, as provided in § 8–412 of this article;

the right to an assessment appeal hearing conducted by telephone, in accordance with the standards and procedures of the Department;

the right to postponement of an assessment appeal hearing one time without cause at the property owner’s request, and additional postponements only for good cause;

during an appeal hearing, the right to a review and explanation by the assessor of the items and values shown on the assessment work sheet and record card;

after an appeal hearing, the right to:

notwithstanding the failure to file an appeal within 45 days, the right to require the Department to review and correct any mathematical, clerical, measurement, or other technical errors used as the basis for an assessment, as provided in § 8–419 of this article;

the right to file a petition for review within any year of the 3–year assessment cycle, as provided in § 8–415 of this article;

the right to the consideration of the facts and reasons stated in a decision on an appeal from the Property Tax Appeal Board or the Maryland Tax Court when the assessment of a property is next reviewed, as provided in § 8–205 of this article; and

the right to be notified of the availability of State property tax credits, including the homestead property tax credit, the homeowners property tax credit, and the renters tax credit.