<?xml version='1.0' encoding='utf-8'?>
<section article="gtr" article_name="Transportation" number="8-306" title_number="8" title_name="Highways" subtitle_number="3" subtitle_name="Acquisition and Disposition of Property">
  <level label="a">
    <text>When property is acquired under this subtitle, the real estate taxes due on the property shall be apportioned as of the earlier of:</text>
    <level label="1">
      <text>The date on which the Administration or Commission takes possession or has the right to take possession of the property; or</text>
    </level>
    <level label="2">
      <text>The date on which the title to the property is transferred.</text>
    </level>
  </level>
  <level label="b">
    <text>The Administration or Commission shall pay its share of those real estate taxes as are due for the year in which the date of apportionment occurs.</text>
  </level>
</section>
