Md. Code, Land Use § 18-301
This is the official text of Md. Code, Land Use § 18-301, part of Maryland’s Code, Land Use — governs zoning and land use planning.
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§18–301.
Official statutory text
Any provision of this subtitle or this division that provides that a tax imposed for the Commission shall be imposed and collected as county taxes are imposed and collected, have the same priority rights, bear the same interest and penalties, and in any other respect be treated the same as a county tax:
(1) applies only to the authority to enforce and collect the tax imposed for the Commission; and
(2) may not be deemed or construed to mean that the tax imposed for the Commission is a county property tax under the Tax – Property Article.
(1) applies only to the authority to enforce and collect the tax imposed for the Commission; and
(2) may not be deemed or construed to mean that the tax imposed for the Commission is a county property tax under the Tax – Property Article.
Status: in_force · Read it on the official government site
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