Maryland Code, TAX – PROPERTY 7-401
Current as of: 2023 | Check for updates
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Terms Used In Maryland Code, TAX - PROPERTY 7-401
- 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
- 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
Rolling stock of any person other than a person assessed under § 8-108 of this article is not subject to a county or municipal corporation property tax.