Maryland Code > TAX – PROPERTY > Title 6 – Taxable Property; Imposition of Tax; Setting Tax Rates
Current as of: 2023 | Check for updates
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Subtitle 1 | Taxable Property | 6-101 – 6-104 |
Subtitle 2 | Imposition of Taxes | 6-201 – 6-204 |
Subtitle 3 | Setting Property Tax Rates | 6-301 – 6-308 |
Subtitle 4 | Miscellaneous | 6-401 |
Terms Used In Maryland Code > TAX - PROPERTY > Title 6 - Taxable Property; Imposition of Tax; Setting Tax Rates
- Adult: means an individual at least 18 years old. See
- 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
- Deed: The legal instrument used to transfer title in real property from one person to another.
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Grantor: The person who establishes a trust and places property into it.
- including: means includes or including by way of illustration and not by way of limitation. See
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
- Mortgagor: The person who pledges property to a creditor as collateral for a loan and who receives the money.
- 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 property: All property that is not real property.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- state: means :
(1) a state, possession, territory, or commonwealth of the United States; or
(2) the District of Columbia. See - Testify: Answer questions in court.
- Testimony: Evidence presented orally by witnesses during trials or before grand juries.