reglab/housing_qa huggingface dataset:
MD. Tax - Property Code Ann. §  3-103 (2021)
2021 Maryland Statutes|Tax - Property|Title 3 - Property Tax Assessment Appeal Boards and the Administrator of Property Tax Assessment Appeal Boards|Section 3-103 - Membership

    (a)    (1)    (i)    Except as provided in subparagraph (ii) of this paragraph, each board consists of 3 regular members and 1 alternate member.            (ii)    In Anne Arundel County, Baltimore City, Baltimore County, Montgomery County, and Prince George’s County, each board consists of 3 regular members and 3 alternate members.        (2)    The Governor shall appoint the members from a list of names submitted as follows:            (i)    for Baltimore City, by the Mayor of Baltimore City; or            (ii)    for a county other than Baltimore City, by:                1.    the county commissioners or the county council of the county; or                2.    if the county charter provides for a county executive, by the county executive with the approval of the county council.        (3)    The number of names on each list shall be 3 times the number of vacancies.        (4)    Each list shall be submitted at least 3 months before the end of a term.    (b)    Before taking office, each appointee to the board shall take the oath required by Article I, § 9 of the Maryland Constitution.    (c)    (1)    The term of a member is 5 years. The term ends on June 1 of the appropriate year.        (2)    The terms of members are staggered as required by the terms provided for members of the board on July 1, 1985.        (3)    At the end of a term, a member continues to serve until a successor is appointed and qualifies.        (4)    A member who is appointed after a term has begun serves only for the rest of the term and until a successor is appointed and qualifies.        (5)    An alternate member fills a vacancy of a regular member until the vacancy is permanently filled. However, if an alternate member is appointed by the Governor as the regular member, the Governor shall appoint a new alternate member.        (6)    The board chairman or the Administrator may ask an alternate member to serve on the board during the temporary absence of a regular member. However, an alternate may not serve on the board when the 3 regular members are present.    (d)    (1)    The Governor may remove a member only for incompetence, malfeasance, conduct unbecoming a board member, or inability or failure to perform the duties of the office on a regular basis.        (2)    After giving a member notice and an opportunity for a hearing, the Mayor of Baltimore City, the county commissioners or the county council of the county, or if the county charter provides for a county executive, the county executive with the approval of the county council, may recommend the removal of the member by the Governor for the grounds listed in paragraph (1) of this subsection.
MD. Tax - Property Code Ann. §  3-104 (2021)
2021 Maryland Statutes|Tax - Property|Title 3 - Property Tax Assessment Appeal Boards and the Administrator of Property Tax Assessment Appeal Boards|Section 3-104 - Chairman

    From among the regular members of each board, the Governor shall appoint a chairman for each board.
MD. Tax - Property Code Ann. §  3-105 (2021)
2021 Maryland Statutes|Tax - Property|Title 3 - Property Tax Assessment Appeal Boards and the Administrator of Property Tax Assessment Appeal Boards|Section 3-105 - Quorum; Meetings; Decisions Evidenced by Order; Compensation and Reimbursement; Staff

    (a)    Two members of a board are a quorum to do business.    (b)    (1)    The board shall issue an order that sets forth its determination of any matter brought before it. Two members of a board shall sign the order.        (2)    The order shall be filed with the clerk of the board.    (c)    Each member of a board is entitled to:        (1)    compensation at an hourly rate as provided in the State budget; and        (2)    reimbursement for expenses under the Standard State Travel Regulations, as provided in the State budget.    (d)    With the approval of the Administrator, each board may employ a staff in accordance with the State budget.
MD. Tax - Property Code Ann. §  3-106 (2021)
2021 Maryland Statutes|Tax - Property|Title 3 - Property Tax Assessment Appeal Boards and the Administrator of Property Tax Assessment Appeal Boards|Section 3-106 - Conflict of Interest; Accepting Gifts; Divulging Information

    (a)    A member is subject to the Maryland Public Ethics Law.    (b)    Except as otherwise authorized by law, a member or staff of the board may not divulge information specified in § 14-201 of this article.
MD. Tax - Property Code Ann. §  3-107 (2021)
2021 Maryland Statutes|Tax - Property|Title 3 - Property Tax Assessment Appeal Boards and the Administrator of Property Tax Assessment Appeal Boards|Section 3-107 - Jurisdiction; Limitations on Actions

    (a)    Each board has jurisdiction in its county over appeals concerning:        (1)    real property values and assessments;        (2)    credits for elderly or disabled renters under § 9-102 of this article;        (3)    credits for homeowners under §§ 9-104 and 9-105 of this article;        (4)    credits for elderly or disabled homeowners under § 9-101 of this article;        (5)    credits authorized under § 9-222 of this article for real property leased to a religious group or religious organization;        (6)    the value of easements under § 2-511 of the Agriculture Article; or        (7)    the rejection of an application for a property tax exemption as provided by § 7-103 and Title 14, Subtitle 5 of this article.    (b)    (1)    A board may not decrease the amount of an assessment after the date of finality for any year unless an appeal of the assessment is filed before the date of finality.        (2)    Between general reviews of an assessment in a district, a board may not decrease an assessment in the district unless the board notifies and consults with the supervisor for the district before decreasing the assessment. If a board decreases an assessment between general reviews without first notifying and consulting with the supervisor the decrease is void.
MD. Tax - Property Code Ann. §  3-108 (2021)
2021 Maryland Statutes|Tax - Property|Title 3 - Property Tax Assessment Appeal Boards and the Administrator of Property Tax Assessment Appeal Boards|Section 3-108 - Administrator

    (a)    With the advice and consent of the Senate, the Governor shall appoint an Administrator of the boards for a term of 6 years.    (b)    The Administrator is entitled to the salary and necessary assistance as provided in the State budget.    (c)    In addition to the powers and duties set forth elsewhere in this article, the Administrator shall:        (1)    prepare and provide notices and reports required of boards including uniform forms, order blanks, and statements advising taxpayers of their right to appeal;        (2)    keep a record of complaints about the conduct or fitness of members; and        (3)    forward to the appropriate county officials listed in § 3-103(d)(2) of this title complaints that would justify removal of a member.    (d)    (1)    Subject to Title 10, Subtitles 1 and 2 of the State Government Article, the Administrator shall:            (i)    adopt uniform regulations to govern the activities of the boards; and            (ii)    ensure that the regulations are applied consistently.        (2)    After adoption, regulations shall be filed with the Maryland Tax Court and Court of Appeals.
MD. Tax - Property Code Ann. §  5-101 (2021)
2021 Maryland Statutes|Tax - Property|Title 5 - Property Tax -- General Provisions|Section 5-101 - Liability and Reimbursement Rights of Persons Having Less Than Fee Simple Interests

    (a)    For property tax purposes, the owner of a life estate, or other particular freehold estate, or term of years perpetually renewable in property is deemed the owner of the property and is liable for property tax on the property.    (b)    (1)    In this subsection, “person in possession or control of property” includes a lessee, custodian, consignee, or bailee.        (2)    Except as provided in paragraph (3) of this subsection, for property tax purposes, the Department may determine by regulation if a person in possession or control of property is to be deemed the owner of the property by the Department.        (3)    If a person in possession or control of property is deemed the owner under the Department’s regulations and if the property is assessed separately from other property of the person, a collector may collect property tax from:            (i)    the owner of the property; or            (ii)    the person who is deemed the owner of the property.    (c)    Except as provided by agreement, a person who is deemed the owner of property and who pays property tax:        (1)    has a right to indemnity from the owner for the tax paid; and        (2)    for tangible personal property, has a lien on the property for property tax while the property is in the possession or control of the person.
MD. Tax - Property Code Ann. §  5-102 (2021)
2021 Maryland Statutes|Tax - Property|Title 5 - Property Tax -- General Provisions|Section 5-102 - Where Property Is Assessed and Taxed

    (a)    Real property is subject to assessment and taxation in the State, the county, and, if applicable, municipal corporation or special tax district where the real property is situated.    (b)    (1)    Except as provided in paragraph (2) of this subsection, subsection (c) of this section, and for operating property in § 6-103 of this article, tangible personal property located in the State is subject to assessment and taxation in the county and, if applicable, municipal corporation where the tangible personal property is permanently located.        (2)    If tangible personal property located in the State is not permanently located in any county, it is subject to assessment and taxation where the owner resides.    (c)    The stock in business of a manufacturing or commercial business is subject to assessment and taxation in the county and, if applicable, municipal corporation where the business is carried on.    (d)    If trustees of personal property include trustees who are nonresidents of the State, the property shall be treated as held by a resident of the State in the same proportion that the number of trustees who are residents of the State bears to the total number of trustees. The remainder of the property shall be treated as held by a nonresident of the State.
MD. Tax - Property Code Ann. §  5-103 (2021)
2021 Maryland Statutes|Tax - Property|Title 5 - Property Tax -- General Provisions|Section 5-103 - Duty to Notify Supervisor of the Issuance of Building Permits

    The person responsible for issuing building permits shall immediately after issuing a building permit submit a copy of the building permit to the supervisor of the county where the building is located.
MD. Tax - Property Code Ann. §  11-101 (2021)
2021 Maryland Statutes|Tax - Property|Title 11 - Reports|Section 11-101 - Annual Report Required for Certain Persons

    (a)    On or before April 15 of each year, a person shall submit an annual report to the Department if:        (1)    the person is a business trust, statutory trust, domestic corporation, limited liability company, limited liability partnership, or limited partnership;        (2)    the person is a foreign corporation, foreign statutory trust, foreign limited liability company, foreign limited liability partnership, or foreign limited partnership registered or qualified to do business in the State; or        (3)    the person owns or during the preceding calendar year owned property that is subject to property tax.    (b)    The report shall:        (1)    be in the form that the Department requires;        (2)    be under oath as the Department requires; and        (3)    contain the information that the Department requires.    (c)    On or before December 31, 2019, the Department shall adopt regulations on the granting of exemptions from the reporting requirement under this section.
MD. Tax - Property Code Ann. §  11-102 (2021)
2021 Maryland Statutes|Tax - Property|Title 11 - Reports|Section 11-102 - Reports on Personal Property

    (a)    The Department may require a person to submit to the Department a report on personal property that contains the information listed in subsection (b) of this section, if the person:        (1)    moves personal property to any county or municipal corporation from the county or municipal corporation where it was assessed;        (2)    moves personal property from outside this State to a county or municipal corporation inside this State; or        (3)    possesses, cares for, or manages any personal property that:            (i)    is not assessed; or            (ii)    the Department suspects is not assessed.    (b)    The report on personal property shall contain:        (1)    a list of:            (i)    all personal property assessable by the Department; and            (ii)    all personal property assessable but not previously assessed by the Department that the person possesses, cares for, or manages; and        (2)    the name of each person who owns an item of the personal property.
MD. Tax - Property Code Ann. §  11-103 (2021)
2021 Maryland Statutes|Tax - Property|Title 11 - Reports|Section 11-103 - Amended Report

    (a)    If a person who has filed a report under this title determines that information was not reported accurately, the person may file an amended report within 3 years after the April 15th that the original report was due.    (b)    A person filing an amended report under subsection (a) of this section may only claim an exemption for personal property used in manufacturing if an exemption for personal property used in the manufacturing process was previously approved for that taxable year under §§ 7–104(b) and 7–225(d), under §§ 7–104(c) and 7–225(d), or under §§ 7–104(d) and 7–225(d) of this article.    (c)    After reviewing an amended report, the Department shall:        (1)    issue a corrected assessment notice; or        (2)    notify the person that the original assessment notice will not be adjusted.    (d)    A person who receives a notice under subsection (c) of this section may appeal the change in value or classification related to the corrected information or the denial notice as provided in § 14–504 of this article.
MD. Tax - Property Code Ann. §  12-102 (2021)
2021 Maryland Statutes|Tax - Property|Title 12 - Recordation Taxes|Section 12-102 - Imposition of Tax

    Except as otherwise provided in this title, recordation tax is imposed on an instrument of writing:         (1)    recorded with the clerk of the circuit court for a county; or        (2)    filed with the Department and described in § 12-103(d) of this title.
MD. Tax - Property Code Ann. §  12-104 (2021)
2021 Maryland Statutes|Tax - Property|Title 12 - Recordation Taxes|Section 12-104 - Evidence of Consideration or Debt

    (a)    Except as provided in subsection (b) of this section, the consideration payable, including the amount of any mortgage or deed of trust assumed by the grantee, or the principal amount of the secured debt incurred, shall be described in:        (1)    the recitals or the acknowledgment of the instrument of writing; or        (2)    an affidavit under oath that accompanies the instrument of writing and that is signed by a party to the instrument of writing or by an agent of a party.    (b)    Security agreements filed in accordance with § 9-502 of the Maryland Uniform Commercial Code are governed by the requirements of that section and not by subsection (a) of this section.
MD. Tax - Property Code Ann. §  12-106 (2021)
2021 Maryland Statutes|Tax - Property|Title 12 - Recordation Taxes|Section 12-106 - Tax on Corporate, Limited Liability Company, and Partnership Transfers

    Except as provided in § 12-108(p), (q), (v), and (w) of this title, the recordation tax applies to instruments of writing that transfer the real property of a corporation to its stockholders, the real property of a limited liability company to its members, or the real property of a partnership to its partners.
MD. Tax - Property Code Ann. §  12-107 (2021)
2021 Maryland Statutes|Tax - Property|Title 12 - Recordation Taxes|Section 12-107 - Tax on Certain Tangible Personal Property

    Except as otherwise provided in this title, the recordation tax applies to an instrument of writing that perfects a security interest in tangible personal property, standing timber, or fixtures.
MD. Tax - Property Code Ann. §  12-109 (2021)
2021 Maryland Statutes|Tax - Property|Title 12 - Recordation Taxes|Section 12-109 - Payment of Recordation Tax

    (a)    (1)    An instrument of writing that is taxable under this title may not be recorded in any county until the recordation tax has been paid as provided by subsection (b) of this section.        (2)    An instrument of writing that is taxable under this title may not be filed with the Department until the recordation tax has been paid as provided by subsection (b) of this section.    (b)    (1)    Except as provided in paragraph (2) of this subsection, the recordation tax on an instrument of writing or a security agreement recorded under subsection (a)(1) of this section in any county shall be paid to the collector or the clerk of the circuit court for the county, as designated by the governing body of the county.        (2)    In Prince George’s County, the recordation tax on an instrument of writing or a security agreement recorded under subsection (a)(1) of this section shall be paid to the Director of Finance of Prince George’s County.        (3)    The recordation tax on articles of merger, articles of consolidation, or other documents which evidence a merger or consolidation of foreign corporations, foreign partnerships, foreign limited liability companies, or foreign limited partnerships filed with the Department shall be paid to the Department.
MD. Tax - Property Code Ann. §  12-110 (2021)
2021 Maryland Statutes|Tax - Property|Title 12 - Recordation Taxes|Section 12-110 - Distribution of Revenue

    (a)    (1)    Except as provided in subsections (c) and (d) of this section, in any county except Prince George’s, the recordation tax collected by the collector or the clerk of the circuit court shall be paid to the governing body of the county in which the recordation tax was collected.        (2)    In Prince George’s County the recordation tax is both paid to and collected by the Director of Finance of Prince George’s County.    (b)    (1)    A person who offers for recordation an instrument of writing for property located in 2 or more counties shall submit to the collector or the clerk of the circuit court for each county a certificate showing the apportionment of the total value of the property between each of the counties.        (2)    For an instrument of writing recorded under paragraph (1) of this subsection, the recordation tax in each county in which the property is located is:            (i)    payable at the rate of tax that applies in the county; and            (ii)    based on the ratio that the value of the property in that county bears to the value of the property in all counties.    (c)    Recordation tax collected under § 12–103(c) of this title shall be paid to the Comptroller for deposit in the General Fund of the State.    (d)    (1)    The Department shall deduct the cost of administering the recordation tax from the taxes collected under this title and credit those revenues to the fund established under § 1–203.3 of the Corporations and Associations Article.        (2)    After deducting the revenues required under paragraph (1) of this subsection, the recordation tax collected under §§ 12–103(d) and 12–117 of this title shall be distributed to the county in which the property is located.
MD. Tax - Property Code Ann. §  12-111 (2021)
2021 Maryland Statutes|Tax - Property|Title 12 - Recordation Taxes|Section 12-111 - Responsibility for Payment of Tax

    By agreement, recordation tax may be paid by any person.
MD. Tax - Property Code Ann. §  12-112 (2021)
2021 Maryland Statutes|Tax - Property|Title 12 - Recordation Taxes|Section 12-112 - Administration of Tax

    The Department may adopt regulations to administer the collection and remitting of recordation tax for instruments of writing filed with the Department.
MD. Tax - Property Code Ann. §  12-113 (2021)
2021 Maryland Statutes|Tax - Property|Title 12 - Recordation Taxes|Section 12-113 - Proceeds From Recordation Tax in Harford County

    (a)    In Harford County the collector shall deposit proceeds from recordation tax at the rate of $2.20 in a special capital improvement fund to be used to pay school bonds issued on the faith and credit of Harford County after January 1, 1959. After the debt service for the current fiscal year has been met, the money collected from this tax at the rate of $2.20 shall be credited for the purpose of financing:        (1)    new school construction;        (2)    major improvements and capital improvements to existing school facilities;        (3)    portable classrooms; or        (4)    any combination of these purposes.    (b)    In Harford County the collector shall deposit proceeds from recordation tax at the rate of 55 cents in a fund for open–spaces land and recreation to be disbursed as authorized by the governing body of the county:        (1)    to purchase park lands and develop park and recreation facilities as separate units or as a part of a public school facility;        (2)    to pay loans made for the purposes of item (1) of this subsection;        (3)    to match any funds provided for the purposes of item (1) of this subsection by any municipal corporation in the county, subject to an agreement between the county and the municipal corporation; or        (4)    to construct a new headquarters facility in the immediate vicinity of the alms housekeeper’s residence on Tollgate Road, if the architectural integrity of the housekeeper’s residence is not affected by the construction.
MD. Tax - Property Code Ann. §  12-114 (2021)
2021 Maryland Statutes|Tax - Property|Title 12 - Recordation Taxes|Section 12-114 - Charles County Rental Transfer Exemption

    (a)    In this section, “rental dwelling” means residential real property with accommodations for not more than 4 units that is held by the owner primarily for rental, investment, or the generation of income and is located in a targeted area designated by the governing body of Charles County under § 9-310(c) of this article.    (b)    The governing body of Charles County may grant, by law, an exemption, in whole or in part, from the recordation tax imposed on an instrument of writing that transfers a rental dwelling in Charles County to an individual who will occupy the property as a principal residence.    (c)    To qualify for the exemption authorized under this section, the instrument of writing shall be accompanied by:        (1)    a statement under oath signed by the grantor that the property has been held by the grantor as a rental dwelling; and        (2)    a statement under oath signed by the grantee that the residence will be occupied by the grantee as the grantee’s principal residence.    (d)    The governing body of Charles County may provide by law for:        (1)    any additional criteria for eligibility, conditions, or restrictions for an exemption provided under this section;        (2)    provisions to define, fix, or limit the amount, terms, and scope of an exemption provided under this section; and        (3)    any other provision appropriate to implement the exemption.