Md. Code, Tax - Property § 14-801
This is the official text of Md. Code, Tax - Property § 14-801, part of Maryland’s Code, Tax - Property — governs property taxation.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
§14–801.
Official statutory text
(a) In §§ 14–801 through 14–854 of this subtitle, the following words have the meanings indicated.
(b) “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) “Owner–occupied residential property” means, with respect to a property located in Baltimore City, the principal residence of a homeowner as defined in § 9–105(a)(7) of this article.
(d) (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.
(b) “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) “Owner–occupied residential property” means, with respect to a property located in Baltimore City, the principal residence of a homeowner as defined in § 9–105(a)(7) of this article.
(d) (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.
Status: in_force · Read it on the official government site
Need a lawyer in Maryland?
Find a Maryland lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.