(a) When property is acquired under this subtitle, the real estate taxes due on the property shall be apportioned as of the earlier of:
(1) The date on which the Administration or Commission takes possession or has the right to take possession of the property; or
(2) The date on which the title to the property is transferred.
(b) The Administration or Commission shall pay its share of those real estate taxes as are due for the year in which the date of apportionment occurs.
Structure Maryland Statutes
Subtitle 3 - Acquisition and Disposition of Property
Part I - Definitions; General Provisions
Section 8-302 - General Power to Acquire Private Property
Section 8-303 - Transfers Between State and Political Subdivision
Section 8-304 - Change of Status of State Highways and County Roads
Section 8-305 - Acquisitions of Property
Section 8-306 - Taxes on Property Acquired
Section 8-307 - Assessments by Special Tax District on Property Acquired
Section 8-308 - Private Use of Acquired Land