reglab/housing_qa huggingface dataset:
MD. Tax - Property Code Ann. §  13-304 (2021)
2021 Maryland Statutes|Tax - Property|Title 13 - Transfer Taxes|Subtitle 3 - Agricultural Land Transfer Tax|Section 13-304 - Calculation of Tax; Improvements Valued

    (a)    The agricultural land transfer tax is imposed on the consideration payable for the instrument of writing less:        (1)    the total value of any improvements on the property; and        (2)    the total value of any land not subject to the agricultural land transfer tax.    (b)    (1)    If an instrument of writing transfers agricultural land with an improvement that has not been assessed by the supervisor, the grantor shall notify the supervisor at least 7 days before the date of transfer.        (2)    For the purposes of paragraph (1) of this subsection, the supervisor shall:            (i)    determine the estimated total value of the improvements on the most recent date of finality; and            (ii)    give the grantor at the time of the transfer a notice of the estimated value of the improvements.        (3)    The grantor may appeal the estimated total value stated in the notice as provided by § 8-407 of this article.
MD. Tax - Property Code Ann. §  13-307 (2021)
2021 Maryland Statutes|Tax - Property|Title 13 - Transfer Taxes|Subtitle 3 - Agricultural Land Transfer Tax|Section 13-307 - Administration of Tax

    The Department shall adopt regulations to implement this subtitle.
MD. Tax - Property Code Ann. §  13-308 (2021)
2021 Maryland Statutes|Tax - Property|Title 13 - Transfer Taxes|Subtitle 3 - Agricultural Land Transfer Tax|Section 13-308 - Notice of Tax Liability

    (a)    When a contract is executed for the transfer of any interest in agricultural land, the seller shall notify the buyer, in writing, that the transfer may be subject to the agricultural land transfer tax.    (b)    If a seller fails to notify a buyer as required by subsection (a) of this section, the seller is liable to the buyer for the agricultural land transfer tax paid by the buyer.
MD. Tax - Property Code Ann. §  13-401 (2021)
2021 Maryland Statutes|Tax - Property|Title 13 - Transfer Taxes|Subtitle 4 - County Transfer Taxes -- in General|Section 13-401 - "County Transfer Tax" Defined

    In this subtitle, “county transfer tax” means the transfer tax imposed by a county.
MD. Tax - Property Code Ann. §  13-402 (2021)
2021 Maryland Statutes|Tax - Property|Title 13 - Transfer Taxes|Subtitle 4 - County Transfer Taxes -- in General|Section 13-402 - Applicability of Subtitle

    (a)    This subtitle applies in any county where the county imposes a transfer tax.    (b)    The provisions of this subtitle are in addition to the public local laws of a county that relate to transfer taxes.
MD. Tax - Property Code Ann. §  13-402.1 (2021)
2021 Maryland Statutes|Tax - Property|Title 13 - Transfer Taxes|Subtitle 4 - County Transfer Taxes -- in General|Section 13-402.1 - County Transfer Tax on Instruments of Writing

    (a)    The governing body of a county that has adopted home rule powers under Article XI-F of the Maryland Constitution may impose a transfer tax on an instrument of writing:        (1)    recorded with the clerk of the circuit court for the county; or        (2)    filed with the Department.    (b)    A transfer tax imposed under this section:        (1)    may not exceed 0.5%; and        (2)    does not apply to an instrument of writing exempt from the State transfer tax under § 13-207 of this title.
MD. Tax - Property Code Ann. §  13-403 (2021)
2021 Maryland Statutes|Tax - Property|Title 13 - Transfer Taxes|Subtitle 4 - County Transfer Taxes -- in General|Section 13-403 - Transfers Between Spouses and Former Spouses

    (a)    In this section, “domestic partner”, “evidence of a domestic partnership”, “evidence of dissolution of a domestic partnership”, and “former domestic partner” have the meanings stated in § 12–101 of this article.    (b)    An instrument of writing that transfers property between spouses or former spouses or between domestic partners or former domestic partners in accordance with a property settlement, divorce decree, or dissolution of a domestic partnership is not subject to a county transfer tax.    (c)    (1)    To qualify as a domestic partner under this section, an individual shall submit evidence of a domestic partnership.        (2)    To qualify as a former domestic partner under this section, an individual shall submit evidence of dissolution of a domestic partnership.    (d)    The exemption under subsection (b) of this section for transfers between domestic partners or former domestic partners applies only to an instrument of writing for residential property.
MD. Tax - Property Code Ann. §  13-403.1 (2021)
2021 Maryland Statutes|Tax - Property|Title 13 - Transfer Taxes|Subtitle 4 - County Transfer Taxes -- in General|Section 13-403.1 - Transfers Involving Certain Maryland Stadium Authority Affiliates

    An instrument of writing pursuant to which the Maryland Stadium Authority transfers title to, or creates a leasehold interest in, real property if the transferee or lessee is an Authority affiliate as defined in § 10–601 of the Economic Development Article is not subject to a county transfer tax.
MD. Tax - Property Code Ann. §  13-405 (2021)
2021 Maryland Statutes|Tax - Property|Title 13 - Transfer Taxes|Subtitle 4 - County Transfer Taxes -- in General|Section 13-405 - Tax on Corporate, Limited Liability Company, or Partnership Transfers

    (a)    Except as provided in subsection (c) of this section, county transfer tax applies to conveyances that transfer the real property of a corporation to its stockholders, a limited liability company to its members, or a partnership to its partners on:        (1)    liquidation;        (2)    dissolution; or        (3)    termination.    (b)    For a conveyance that is taxable under this section, county transfer tax applies to the value of the real property determined by the Department at the date of finality immediately before the date of transfer.    (c)    A corporate, limited liability company, or partnership transfer as described in § 12-108(p), (q), (v), (w), (y), and (bb) of this article is not subject to the county transfer tax.
MD. Tax - Property Code Ann. §  13-406 (2021)
2021 Maryland Statutes|Tax - Property|Title 13 - Transfer Taxes|Subtitle 4 - County Transfer Taxes -- in General|Section 13-406 - Apportionment of Tax

    In a transfer of property located in 2 or more counties, the county transfer tax of the counties where the property that is transferred is located is apportioned as required under § 12-110(b) of this article.
MD. Tax - Property Code Ann. §  13-407 (2021)
2021 Maryland Statutes|Tax - Property|Title 13 - Transfer Taxes|Subtitle 4 - County Transfer Taxes -- in General|Section 13-407 - Limitations on County Transfer Taxes

    (a)    In this section, “total rate of tax” means the rate of tax imposed for the agricultural land transfer tax under § 13–303(a) of this title plus the rate of tax for a county transfer tax imposed under this section.    (b)    (1)    Unless a greater rate of tax was imposed before July 1, 1979, a county may not impose county transfer tax on a transfer subject to the agricultural land transfer tax under Subtitle 3 of this title at a rate greater than the county rate applicable to the transfer of improved residential property in that county.        (2)    If a county has imposed a county transfer tax at a rate that exceeds the rate applicable to the transfer of improved residential property, the total rate of tax that applies to a transfer subject to the agricultural land transfer tax may not exceed 5% plus the rate that applies to improved residential property under the county transfer tax.        (3)    If the total rate of tax that applies to a transfer subject to the agricultural land transfer tax exceeds the maximum rate allowed under paragraph (2) of this subsection:            (i)    the agricultural land transfer tax is payable at the rate specified in § 13–303(a) of this title; and            (ii)    the rate of the county transfer tax shall be reduced as necessary to comply with the 5% limit.    (c)    After July 1, 1979, for the transfer of land subject to the agricultural land transfer tax, a county may not:        (1)    impose a county transfer tax at a rate above the rate that was in effect on July 1, 1979; or        (2)    increase the rate of a county transfer tax above the rate that was in effect on July 1, 1979.
MD. Tax - Property Code Ann. §  13-408 (2021)
2021 Maryland Statutes|Tax - Property|Title 13 - Transfer Taxes|Subtitle 4 - County Transfer Taxes -- in General|Section 13-408 - Exemption From County Transfer Tax

    Any county having a county transfer tax may provide for an exemption from the tax of a specified amount of the consideration payable on the conveyance of owner-occupied residential property if the buyer intends to use the property as the buyer’s principal residence by actually occupying the residence for at least 7 months of a 12-month period.
MD. Tax - Property Code Ann. §  13-409 (2021)
2021 Maryland Statutes|Tax - Property|Title 13 - Transfer Taxes|Subtitle 4 - County Transfer Taxes -- in General|Section 13-409 - Exemption From Tax for Instrument of Writing for Residentially Improved Owner-Occupied Real Property

    (a)    Any county having a county transfer tax may provide for an exemption from the tax for an instrument of writing for residentially improved owner-occupied real property if the instrument of writing is accompanied by a statement under oath signed by each grantee or an agent of the grantee that:        (1)    (i)    the grantee is an individual who has never owned in the State residential real property that has been the individual’s principal residence; and            (ii)    the residence will be occupied by the grantee as the grantee’s principal residence; or        (2)    (i)    the grantee is a co-maker or guarantor of a purchase money mortgage or purchase money deed of trust as defined in § 12-108(i) of this article for the property; and            (ii)    the grantee will not occupy the residence as the co-maker’s or guarantor’s principal residence.    (b)    A statement under subsection (a) of this section by an agent of a grantee shall state that the statement:        (1)    is based on a diligent inquiry made by the agent with respect to the facts set forth in the statement; and        (2)    is true to the best of the knowledge, information, and belief of the agent.
MD. Tax - Property Code Ann. §  13-410 (2021)
2021 Maryland Statutes|Tax - Property|Title 13 - Transfer Taxes|Subtitle 4 - County Transfer Taxes -- in General|Section 13-410 - Exemption From Tax for Certain Transfers to Land Trusts or Race Facilities

    An instrument of writing is not subject to the county transfer tax to the same extent that it is not subject to the recordation tax under:        (1)    § 12–108(cc) of this article (Certain transfers to land trusts); or        (2)    § 12–108(hh) of this article (Transfer of real property within the Laurel Park racing facility site, Pimlico racing facility site, Pimlico site, or Bowie Race Course Training Center property).
MD. Tax - Property Code Ann. §  13-411 (2021)
2021 Maryland Statutes|Tax - Property|Title 13 - Transfer Taxes|Subtitle 4 - County Transfer Taxes -- in General|Section 13-411 - Exemption From Tax Under 12-118

    An instrument of writing that a county or Baltimore City exempts from recordation tax under § 12–118 of this article may be exempted from the county or Baltimore City transfer tax.
MD. Tax - Property Code Ann. §  13-412 (2021)
2021 Maryland Statutes|Tax - Property|Title 13 - Transfer Taxes|Subtitle 4 - County Transfer Taxes -- in General|Section 13-412 - Applicability to Consideration Payable for Instrument of Writing

    (a)    (1)    Except as provided in subsection (c) of this section and paragraph (2) of this subsection, a county transfer tax shall apply to the consideration payable for an instrument of writing.        (2)    If a county transfer tax applies to mortgages or deeds of trust, the county transfer tax shall apply to the consideration payable or the principal amount of the debt secured for an instrument of writing.    (b)    Except as provided in subsection (c) of this section, the consideration:        (1)    includes the amount of any mortgage or deed of trust assumed by the grantee; and        (2)    subject to item (1) of this subsection, includes only the amount paid or delivered in return for the sale of the property and does not include the amount of any debt forgiven or no longer secured by a mortgage or deed of trust on the property.    (c)    (1)    A county transfer tax applies to the consideration paid for the transfer of a controlling interest in a real property entity as defined in § 13–103 of this title that has developed real property under Section 42 of the Internal Revenue Code, the Low Income Housing Tax Credit Program.        (2)    The consideration under this subsection shall be the actual payment made by the purchaser to the seller for the purchase of the interest.
MD. Tax - Property Code Ann. §  13-413 (2021)
2021 Maryland Statutes|Tax - Property|Title 13 - Transfer Taxes|Subtitle 4 - County Transfer Taxes -- in General|Section 13-413 - Exemption -- Transfer of Principal Residence Surrendered in Bankruptcy

    An instrument of writing that is exempt from recordation tax under § 12–108(gg) of this article (Transfer of principal residence surrendered in bankruptcy) is not subject to the county transfer tax.
MD. Tax - Property Code Ann. §  13-501 (2021)
2021 Maryland Statutes|Tax - Property|Title 13 - Transfer Taxes|Subtitle 5 - Washington County Agricultural Land Transfer Tax|Section 13-501 - Definitions

    (a)    In this subtitle the following words have the meanings indicated.    (b)    “Agricultural land” means real property that is or was assessed on the basis of farm or agricultural use under § 8-209 of this article.    (c)    “County agricultural land transfer tax” means the tax imposed under this subtitle.    (d)    “Development rights” has the meaning stated in § 2-512(e) of the Agriculture Article.    (e)    “Foundation” means the Maryland Agricultural Land Preservation Foundation.
MD. Tax - Property Code Ann. §  13-502 (2021)
2021 Maryland Statutes|Tax - Property|Title 13 - Transfer Taxes|Subtitle 5 - Washington County Agricultural Land Transfer Tax|Section 13-502 - Imposition of Tax; Payment of Tax

    (a)    (1)    The Board of County Commissioners of Washington County may, with the advice and consent of the local Agricultural Preservation Advisory Board, levy and impose a county agricultural land transfer tax on an instrument of writing for property located in the county if the instrument is subject to the State agricultural land transfer tax under Subtitle 3 of this title.        (2)    Notwithstanding the provisions of § 13-407 of this title, the tax imposed under this section may be imposed at a rate of up to 2%.    (b)    The county agricultural land transfer tax is imposed on the value of the agricultural land used to determine the State agricultural transfer tax.    (c)    The county agricultural land transfer tax is payable in addition to any other transfer tax imposed by State law.    (d)    An instrument of writing that is subject to the county agricultural land transfer tax may not be recorded in the county or filed with the Department until the county agricultural land transfer tax is paid to the county tax collector or the Department.
MD. Tax - Property Code Ann. §  13-503 (2021)
2021 Maryland Statutes|Tax - Property|Title 13 - Transfer Taxes|Subtitle 5 - Washington County Agricultural Land Transfer Tax|Section 13-503 - Distribution of Revenue

    (a)    The Department shall remit the county agricultural land transfer tax collected by it to the county tax collector.    (b)    The county tax collector shall deposit in a special fund all of the agricultural land transfer tax collected under this subtitle.    (c)    The county agricultural land transfer tax collected under this subtitle may be used only for the purchase of development rights on agricultural land under the county’s or foundation’s agricultural preservation program.    (d)    (1)    Except as provided in paragraph (2) of this subsection, agricultural land on which development rights are purchased under this subtitle must meet the minimum standards set by the foundation under § 2-509(d) of the Agriculture Article.        (2)    In lieu of any acreage requirements set by the foundation under § 2-509(d) of the Agriculture Article, agricultural land on which development rights are purchased under this subtitle must be of significant size to promote an agricultural operation.    (e)    This section may not be construed to prohibit any county from accepting funds from private sources and using those private funds to purchase development rights on agricultural land.
MD. Tax - Property Code Ann. §  13-504 (2021)
2021 Maryland Statutes|Tax - Property|Title 13 - Transfer Taxes|Subtitle 5 - Washington County Agricultural Land Transfer Tax|Section 13-504 - Notice of Tax Liability

    (a)    When a contract is executed for the transfer of any interest in agricultural land in Washington County, the seller shall notify the buyer, in writing, that the transfer may be subject to the county agricultural land transfer tax.    (b)    If a seller fails to notify a buyer as required by subsection (a) of this section, the seller is liable to the buyer for the county agricultural land transfer tax paid by the buyer.
MD. Tax - Property Code Ann. §  13-505 (2021)
2021 Maryland Statutes|Tax - Property|Title 13 - Transfer Taxes|Subtitle 5 - Washington County Agricultural Land Transfer Tax|Section 13-505 - Payment of Tax

    (a)    A person may not willfully offer for recordation or record an instrument of writing subject to the county agricultural land transfer tax knowing that the tax has not been paid.    (b)    A person may not willfully misrepresent the amount of the actual consideration paid or to be paid in connection with an instrument of writing that is subject to the county agricultural land transfer tax.    (c)    A person may not forge or counterfeit any official legend or signature of the clerk on any instrument of writing that is subject to the county agricultural land transfer tax.    (d)    A person who violates a provision of this section is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $500 or imprisonment not exceeding 6 months or both.
MD. Tax - Property Code Ann. §  14-101 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 1 - Definitions|Section 14-101 - "Total Tax Liability on Property" Defined

    In this title, “total tax liability on property” means State taxes, county taxes, municipal corporation taxes, special assessments, benefit charges, and any adjustment, including:         (1)    allowable discounts;        (2)    fees, charges, or costs related to the taxes; and        (3)    any tax credit granted under this article.
MD. Tax - Property Code Ann. §  14-301 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 3 - Determination of Liability and Enforcement of Title|Section 14-301 - Property Tax Determinations and Enforcement by Department

    To value or classify property or to determine if a value or classification of property is correct, the Department may:         (1)    issue a subpoena:            (i)    for any person; or            (ii)    for any evidence necessary to value or classify property or to determine if a value or classification is correct;        (2)    administer oaths and affirmations;        (3)    take depositions or other testimony;        (4)    issue written interrogatories with a notice of assessment;        (5)    if a person fails to comply with a subpoena, petition a circuit court to order compliance with the subpoena; or        (6)    if a person fails to file the annual report required under § 11-101 of this article, petition a court to compel the filing of the report.
MD. Tax - Property Code Ann. §  14-401 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 4 - Assessment Procedures|Section 14-401 - Personal Property Valuation and Assessment -- Failure to Submit Report

    (a)    If a person fails to submit the reports required in § 11-101 or § 11-102 of this article, the Department shall value the person’s personal property based on any information the Department can obtain and assess the personal property at not more than twice the estimated value.    (b)    An assessment under subsection (a) of this section does not excuse the person whose personal property is assessed from liability for:        (1)    property tax or other tax; or        (2)    a tax penalty or other penalty imposed by law.
MD. Tax - Property Code Ann. §  14-402 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 4 - Assessment Procedures|Section 14-402 - Inaccurately Reported Personal Property

    If personal property is assessed at less than its value as a result of the owner inaccurately reporting the cost or other information as to the property, the underassessed part of the property shall be treated as escaped property under § 8-417 of this article.
MD. Tax - Property Code Ann. §  14-501 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 5 - Appeal Procedures and Judicial Procedures -- in General|Section 14-501 - "Petition for Review" Defined

    In this subtitle, “petition for review” means a petition for reclassification or revaluation of property.
MD. Tax - Property Code Ann. §  14-502 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 5 - Appeal Procedures and Judicial Procedures -- in General|Section 14-502 - Hearing on Notice of Property Assessment Made by Supervisor

    (a)    (1)    Except as provided in paragraph (2) of this subsection and as otherwise provided by § 14–503 of this subtitle, for property assessed by a supervisor, any taxpayer, a county, a municipal corporation, or the Attorney General may submit a written appeal to the supervisor as to a value or classification in a notice of assessment on or before 45 days from the date of the notice.        (2)    If any real property is transferred after January 1 and before the beginning of the next taxable year to a new owner, the new owner may submit a written appeal as to a value or classification on or before 60 days after the date of the transfer.        (3)    The date of transfer of any real property under this section shall be the effective date of the deed as described in § 3–201 of the Real Property Article.        (4)    (i)    If the date of recordation of the deed evidencing the transfer is after June 30, the taxpayer must submit a copy of the executed deed evidencing the date of transfer as a condition to maintaining its right to appeal under subsection (a)(2) of this section.            (ii)    If a copy of the executed deed is not presented at or before the appeal hearing, the appeal may be dismissed by the supervisor.    (b)    (1)    If the requirements of subsection (a) of this section are met, the supervisor or the supervisor’s designee shall hold a hearing as provided under § 14–510 of this subtitle.        (2)    If a written appeal is submitted under subsection (a)(2) of this section, the supervisor or the supervisor’s designee shall hold a hearing as provided under § 14–510 of this subtitle by the later of:            (i)    90 days after receiving the written appeal; or            (ii)    90 days after the deed evidencing the transfer is recorded.
MD. Tax - Property Code Ann. §  14-503 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 5 - Appeal Procedures and Judicial Procedures -- in General|Section 14-503 - Petition for Review of Property Assessed by a Supervisor

    (a)    A taxpayer may appeal the value or classification of the real property by submitting a petition for review to the supervisor on or before the date of finality for the next taxable year.    (b)    If the requirements of subsection (a) of this section are met, the supervisor or the supervisor’s designee shall hold a hearing as provided under § 14-510 of this subtitle.