Section 14-801 - Definitions. - Maryland Statutes

§ 14-801. Definitions.
 

(a)  In general.- In §§ 14-801 through 14-854 of this subtitle, the following words have the meanings indicated. 

(b)  Other taxing agency.- "Other taxing agency" means any municipal corporation or other public or quasi-public corporation that may impose a tax of any kind which is or may become a lien on real property. 

(c)  Tax.-  

(1) "Tax" means any tax, or charge of any kind due to the State or any of its political subdivisions, or to any other taxing agency, that by law is a lien against the real property on which it is imposed or assessed. 

(2) "Tax" includes interest, penalties, and service charges. 
 

[An. Code 1957, art. 81, § 71; 1985, ch. 8, § 2; 1986, chs. 822, 825; 1987, ch. 11, § 1; 1992, ch. 336; 1996, ch. 97, § 1.]