Except as otherwise provided by this article, property tax is imposed for the taxable year.
Structure Maryland Statutes
Title 6 - Taxable Property; Imposition of Tax; Setting Tax Rates
Subtitle 2 - Imposition of Taxes
Section 6-201 - Imposition of State Property Tax
Section 6-202 - Imposition of County Property Tax
Section 6-203 - Imposition of Municipal Corporation Property Tax
Section 6-204 - Imposition of Taxes for Taxable Year