Section 10-401 - Owner liability. - Maryland Statutes

§ 10-401. Owner liability.
 

Except as otherwise provided in this subtitle, the owner of property on the date of finality is liable for property tax that is imposed on that property for the following taxable year. 
 

[An. Code 1957, art. 81, § 4A; 1985, ch. 8, § 2.]