2010 Maryland Code
TAX - PROPERTY
TITLE 14 - PROCEDURE
Subtitle 8 - Collection
Section 14-801 - Definitions.
§ 14-801. Definitions.
(a) In general.- In §§ 14-801 through 14-854 of this subtitle, the following words have the meanings indicated.
(b) Other taxing agency.- "Other taxing agency" means any municipal corporation or other public or quasi-public corporation that may impose a tax of any kind which is or may become a lien on real property.
(c) Tax.-
(1) "Tax" means any tax, or charge of any kind due to the State or any of its political subdivisions, or to any other taxing agency, that by law is a lien against the real property on which it is imposed or assessed.
(2) "Tax" includes interest, penalties, and service charges.
[An. Code 1957, art. 81, § 71; 1985, ch. 8, § 2; 1986, chs. 822, 825; 1987, ch. 11, § 1; 1992, ch. 336; 1996, ch. 97, § 1.]
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