{"data":{"id":"us-md/md.-code-tax-property-10-101","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 10–101","heading":"","body":"(a) In this title, “property tax” includes a taxing district tax.\n(b) (1) For purposes of this title, property newly annexed into a municipal corporation during a period shall be treated as initially added to the tax roll for that period.\n(2) The imposition of the municipal property tax for a partial year on property newly annexed into a municipal corporation shall have no effect on the tax setoff under § 6-305 or § 6-306 of this article.\n(3) Expenses incurred by a county for billing and collecting municipal corporation property taxes for a partial year on property newly annexed into the municipal corporation shall be chargeable to the municipal corporation for which the property taxes are collected.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=10-101","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"929294966f63a50a87d5b94dcad6978dee2ab44d6ced22296faafcd175c33974","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-9-402","next":"us-md/md.-code-tax-property-10-102"},"notice":"GroundRules: Original legal text. Not legal advice."}