Plain Text Law

§ 10–401

Statutes in effect as of October 1, 2026.

Md. Code Ann., Tax-Prop. § 10-401 (2026)
Title 10. Property Tax Payment
Subtitle 4. Liability for Payment of Tax

§ 10–401Copy Citation

Except as otherwise provided in this subtitle, the owner of property on the date of finality is liable for property tax that is imposed on that property for the following taxable year.