2013 Maryland Code
TAX - PROPERTY
§ 10-403 - Liability for leased property
§10-403.
(a) The owner of property that is subject to the leasehold or other limited interest that is described in § 6-102(b) through (e) of this article is not liable for property tax on that property. However, the Department may impose the entire property tax liability due on the property to the tenant, bailee, custodian, or other party in possession of the property.
(b) If the holder of a leasehold or other limited interest in property that is described in § 6-102(e) of this article fails to pay property tax that is due, a lien does not attach to the property or to the interest of a holder in the property but is a personal debt of the holder that is recoverable by civil action in any court of competent jurisdiction.
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