Section 10-101 - "Property tax" defined.
§ 10-101. "Property tax" defined.
(a) Property tax.- In this title, "property tax" includes a taxing district tax.
(b) Property newly annexed.-
(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.
[1985, ch. 8, § 2; 2001, chs. 150, 151.]