§ 10–101
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 10-101 (2026)
Title 10. Property Tax Payment
Subtitle 1. Time of Payment -- in General
§ 10–101LinkCopy Citation
(a)
In this title, “property tax” includes a taxing district tax.
(b)
(1)
For purposes of this title, property newly annexed into a municipal corporation during a period shall be treated as initially added to the tax roll for that period.
(2)
The imposition of the municipal property tax for a partial year on property newly annexed into a municipal corporation shall have no effect on the tax setoff under § 6-305 or § 6-306 of this article.
(3)
Expenses incurred by a county for billing and collecting municipal corporation property taxes for a partial year on property newly annexed into the municipal corporation shall be chargeable to the municipal corporation for which the property taxes are collected.