Maryland Code, LOCAL GOVERNMENT 1-101
Terms Used In Maryland Code, LOCAL GOVERNMENT 1-101
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- County: means a county of the State or Baltimore City. See
- Fiduciary: A trustee, executor, or administrator.
- Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
- Person: includes an individual, receiver, trustee, guardian, personal representative, fiduciary, representative of any kind, corporation, partnership, business trust, statutory trust, limited liability company, firm, association, or other nongovernmental entity. See
- Personal representative: includes an administrator and an executor. See
- state: means :
(1) a state, possession, territory, or commonwealth of the United States; or
(2) the District of Columbia. See - Trustee: A person or institution holding and administering property in trust.
(b) (1) “Charter county” means a county that has adopted charter home rule under Article XI-A of the Maryland Constitution.
(2) “Charter county” does not include Baltimore City.
(c) “Code county” means a county that has adopted code home rule under Article XI-F of the Maryland Constitution.
(d) “Commission county” means a county that has not adopted charter or code home rule.
(e) “County” means a county of the State or Baltimore City.
(f) “Governing body” means:
(1) for Baltimore City, the Mayor and City Council of Baltimore City;
(2) for a charter county:
(i) that does not have an elected chief executive officer, the county council; or
(ii) that has an elected chief executive officer, the county council or the county council and the county executive, as provided by the county charter;
(3) for a code county, the county commissioners;
(4) for a commission county, the county commissioners; and
(5) for a municipality, the body provided under the municipal charter.
(g) “Municipality” means a municipality that is organized under Article XI-E of the Maryland Constitution.
(h) “Person” means an individual, receiver, trustee, guardian, personal representative, fiduciary, representative of any kind, partnership, firm, association, corporation, or other entity.
(i) (1) Except as provided in paragraph (2) of this subsection, “state” means:
(i) a state, possession, territory, or commonwealth of the United States; or
(ii) the District of Columbia.
(2) When capitalized, “State” means Maryland.
(j) “Tax collector” means the person or governmental unit responsible for collecting a tax.