reglab/housing_qa huggingface dataset:
MD. Tax - Property Code Ann. §  2-105 (2021)
2021 Maryland Statutes|Tax - Property|Title 2 - State Department of Assessments and Taxation|Subtitle 1 - Administration and Operations|Section 2-105 - Supervisors of Assessments -- in General

    (a)    There is a supervisor for each county.    (b)    (1)    In this subsection and subsection (c) of this section, “appropriate county official” means the Mayor of Baltimore City, the county commissioners or county council of each county, or, if the county charter provides for a county executive, the county executive with the approval of the county council.        (2)    Each supervisor:            (i)    shall be appointed by the Director; and            (ii)    shall be in the management service of the State Personnel Management System.        (3)    The Director shall appoint each supervisor from a list of five qualified individuals submitted to the Director by the appropriate county official. The Director shall give the appropriate county official written notice that a vacancy exists in that county. Unless the Director extends the period on written request from the appropriate county official, the appropriate county official shall submit its list of nominees to the Director on or before 60 days from the date the Director notifies the official of the vacancy.        (4)    If the Director finds that none of the nominees on a list meets the qualifications set under § 2–109 of this subtitle, the Director may reject all of them and request the appropriate county official to provide a new list. If the appropriate county official does not submit a new list within 20 days of receiving the Director’s request, the Director may appoint any qualified individual.    (c)    (1)    In addition to the qualifications set under § 2–109 of this subtitle, a supervisor:            (i)    may not hold any other public office of profit;            (ii)    on appointment, need not be a resident of the county for which the supervisor was appointed, but shall become a resident of the county after the appointment is made; and            (iii)    may not continue to hold office after reaching the age of 70 years.        (2)    The appropriate county official may waive the residency requirement of paragraph (1)(ii) of this subsection.        (3)    If the appropriate county official nominates an individual under subsection (b)(3) of this section who is not currently a resident of the county, the residency requirement of paragraph (1)(ii) of this subsection is waived for that individual.    (d)    A supervisor may be removed from office only after a hearing before the Department and a finding of incompetency or other cause.    (e)    The classifications and salaries of supervisors shall be set in accordance with the provisions of Division I of the State Personnel and Pensions Article.
MD. Tax - Property Code Ann. §  2-106 (2021)
2021 Maryland Statutes|Tax - Property|Title 2 - State Department of Assessments and Taxation|Subtitle 1 - Administration and Operations|Section 2-106 - Supervisors of Assessments -- Provision of Offices, Equipment, and Other Facilities; Cost Administration

    (a)    Each county shall provide the supervisor of the county with an office in the county seat or in Baltimore City, for the supervisor of Baltimore City. The Department is responsible for providing each supervisor with clerical staff, equipment, and other facilities and assistance that the Department considers necessary and as provided in the State budget.    (b)    (1)    Except as provided in paragraph (2) of this subsection, each county and Baltimore City shall be responsible for reimbursing the State for the costs of administering the Department as follows:            (i)    50% of the costs of real property valuation;            (ii)    50% of the costs of business personal property valuation; and            (iii)    50% of the costs of the Office of Information Technology within the Department, including any funding for departmental projects in the Major Information Technology Development Project Fund established under § 3A–309 of the State Finance and Procurement Article.        (2)    For each of fiscal years 2012 and 2013, each county and Baltimore City shall be responsible for reimbursing the State 90% instead of 50% of the costs of administering the Department described in paragraph (1) of this subsection.    (c)    Costs under subsection (b) of this section shall be allocated among the counties and Baltimore City as follows:        (1)    costs under subsection (b)(1)(i) and (iii) of this section will be allocated based on the number of real property accounts of a county or Baltimore City as a percentage of the total number of real property accounts statewide as of July 1 of the preceding fiscal year; and        (2)    costs under subsection (b)(1)(ii) of this section will be allocated based on the business personal property assessable base of a county or Baltimore City as a percentage of the total business personal property assessable bases statewide as of July 1 of the preceding fiscal year.    (d)    Each county and Baltimore City shall remit a quarterly payment to the Comptroller for 25% of the jurisdiction’s share of costs on the following dates:        (1)    July 1;        (2)    October 1;        (3)    January 1; and        (4)    April 1.    (e)    The Comptroller may withhold a portion of a local income tax distribution of a county or Baltimore City that fails to make timely payment in accordance with this section.
MD. Tax - Property Code Ann. §  2-107 (2021)
2021 Maryland Statutes|Tax - Property|Title 2 - State Department of Assessments and Taxation|Subtitle 1 - Administration and Operations|Section 2-107 - Assessors

    The Department shall employ professional assessors including competent and experienced persons as assessors of commercial or industrial property, as provided in the State budget, and may assign the assessors to the supervisors as necessary to enable the supervisors to carry out their responsibilities under this title.
MD. Tax - Property Code Ann. §  2-108 (2021)
2021 Maryland Statutes|Tax - Property|Title 2 - State Department of Assessments and Taxation|Subtitle 1 - Administration and Operations|Section 2-108 - Oath Required

    (a)    Before taking office, each assessor shall take the oath required by Article I, § 9 of the Maryland Constitution.    (b)    The assessor shall take the oath before the clerk or a deputy clerk of the circuit court for the county:        (1)    in which the assessor resides; or        (2)    that is designated by the Director.
MD. Tax - Property Code Ann. §  2-109 (2021)
2021 Maryland Statutes|Tax - Property|Title 2 - State Department of Assessments and Taxation|Subtitle 1 - Administration and Operations|Section 2-109 - Classifications, Compensation, and Qualifications of Departmental Employees

    The Secretary of Budget and Management, after consultation with the Department, shall:         (1)    set schedules of classifications and salaries for all employees of the Department in accordance with the provisions of Division I of the State Personnel and Pensions Article; and        (2)    set minimum education or experience qualifications for:            (i)    all supervisors;            (ii)    all assessor classifications; and            (iii)    all clerical classifications in the Department.
MD. Tax - Property Code Ann. §  2-110 (2021)
2021 Maryland Statutes|Tax - Property|Title 2 - State Department of Assessments and Taxation|Subtitle 1 - Administration and Operations|Section 2-110 - Incentives for Assessors

    (a)    The salary schedules set for assessors under § 2-109 of this subtitle shall provide an appropriate incentive to encourage assessors to achieve the designation of certified assessment evaluator.    (b)    A county may not provide a salary supplement or any other fringe benefit for an assessor.
MD. Tax - Property Code Ann. §  2-111 (2021)
2021 Maryland Statutes|Tax - Property|Title 2 - State Department of Assessments and Taxation|Subtitle 1 - Administration and Operations|Section 2-111 - Substitution of Experience for Assessor's Educational Qualifications

    The Director, after consultation with the Secretary of Budget and Management, may adopt a regulation that permits the substitution of building trades or real estate experience for any educational qualifications that are set for assessors under § 2-109 of this subtitle.
MD. Tax - Property Code Ann. §  2-112 (2021)
2021 Maryland Statutes|Tax - Property|Title 2 - State Department of Assessments and Taxation|Subtitle 1 - Administration and Operations|Section 2-112 - State Tax Sale Ombudsman

    (a)    (1)    In this section the following words have the meanings indicated.        (2)    “Homeowner” has the meaning stated in § 9–105 of this article.        (3)    “Tax” has the meaning stated in § 14–801 of this article.    (b)    There is a State Tax Sale Ombudsman in the Department.    (c)    The Ombudsman:        (1)    shall be appointed by the Director;        (2)    shall be in the management service of the State Personnel Management System; and        (3)    may be removed from office only after a hearing before the Department and a finding of incompetency or other good cause.    (d)    The Ombudsman shall:        (1)    assist homeowners to understand the process for collection of delinquent taxes;        (2)    actively assist homeowners to apply for tax credits, discount programs, and other public benefits that may assist the homeowners to pay delinquent taxes and improve their financial situation;        (3)    refer homeowners to legal services, housing counseling, and other social services that may assist homeowners to pay delinquent taxes and improve their financial situation;        (4)    maintain a website that functions as a clearinghouse for information concerning:            (i)    the process for collection of delinquent taxes; and            (ii)    services and programs that are available to assist homeowners to pay delinquent taxes and improve their financial situation; and        (5)    maintain a toll–free telephone number that a homeowner may call to obtain individualized personal assistance with delinquent taxes.    (e)    A county may, by law, establish a County Tax Sale Ombudsman to fulfill all the responsibilities of the State Tax Sale Ombudsman under subsection (d) of this section with respect to homeowners within the county.
MD. Tax - Property Code Ann. §  4-101 (2021)
2021 Maryland Statutes|Tax - Property|Title 4 - Collectors|Subtitle 1 - General Provisions|Section 4-101 - Position; Appointment; Oath; Compensation

    (a)    There is a collector for each county in the State.    (b)    Except as otherwise provided by law, for each county, the governing body of the county shall appoint a collector on or before January 1 of each year.    (c)    Before taking office, each collector shall take the oath required by Article I, § 9 of the Maryland Constitution.    (d)    (1)    A collector is entitled to the compensation provided in the county budget.        (2)    A collector may not receive separate compensation from the State for collecting State taxes.
MD. Tax - Property Code Ann. §  4-102 (2021)
2021 Maryland Statutes|Tax - Property|Title 4 - Collectors|Subtitle 1 - General Provisions|Section 4-102 - Bonding of Collectors

    (a)    For the collection of the State property tax, a collector shall be bonded as required by the Comptroller. The cost of the bond shall be paid by the State.    (b)    For the collection of the county property tax, a collector shall be bonded as required by the county. The cost of the bond shall be paid by the county.
MD. Tax - Property Code Ann. §  4-201 (2021)
2021 Maryland Statutes|Tax - Property|Title 4 - Collectors|Subtitle 2 - Powers and Duties of Collectors|Section 4-201 - Collection, Receipt, and Remittance of Taxes

    (a)    Each collector shall collect:        (1)    for property listed on the tax roll, the State and county taxes that are due and any interest, penalties, and service charges on the property tax that are due; and        (2)    any tax on personal property imposed by § 10-210 of this article.    (b)    Except as otherwise provided by law, on request of a municipal corporation or special taxing district, a collector may collect municipal corporation or special taxing district taxes.    (c)    Except as otherwise provided by law, the collector shall remit the taxes collected during any month, and interest, penalties, or service charges on the taxes collected:        (1)    for the county, to the appropriate county official on or before the 10th day of the following month;        (2)    for a municipal corporation, to the appropriate municipal corporation official; and        (3)    for a special district, to the appropriate officer of the district.
MD. Tax - Property Code Ann. §  4-202 (2021)
2021 Maryland Statutes|Tax - Property|Title 4 - Collectors|Subtitle 2 - Powers and Duties of Collectors|Section 4-202 - Deposit of State Taxes by Collector

    (a)    The collector for each county shall:        (1)    deposit State taxes, and any interest, penalty, or service charges on the taxes, collected at the intervals and in the manner designated by the Comptroller; and        (2)    on or before the 10th day of each month, submit a report to the Comptroller of State taxes, and any interest, penalty, or service charges on the taxes, collected during the prior month.    (b)    A violation of this section by a collector is subject to the penalties in §§ 14-1015 and 14-1016 of this article.
MD. Tax - Property Code Ann. §  4-301 (2021)
2021 Maryland Statutes|Tax - Property|Title 4 - Collectors|Subtitle 3 - Miscellaneous Provision|Section 4-301 - Officials May Examine Records That Relate to State Taxes

    At any time, the Comptroller, the State Treasurer, or an individual designated in writing by either of them, may examine a collector’s records on State taxes.
MD. Tax - Property Code Ann. §  4-401 (2021)
2021 Maryland Statutes|Tax - Property|Title 4 - Collectors|Subtitle 4 - Allowances for Collection; Enforcement; State Remedies|Section 4-401 - Allowances for Collection

    (a)    The governing body of a county, the chief administrative officer in Montgomery County, or the supervisor in Baltimore City for any local taxes that are due, shall make allowances for:        (1)    insolvencies or removals as to personal property;        (2)    refunds made under law; or        (3)    decreasing or abating assessments under § 8-419 of this article.    (b)    On certificates by the governing body of a county, the chief administrative officer in Montgomery County, or the supervisor in Baltimore City, the Comptroller, for any State taxes that are due, shall make allowances for:        (1)    insolvencies and removals as to personal property;        (2)    refunds made under law; or        (3)    decreasing or abating of assessments under § 8-419 of this article.
MD. Tax - Property Code Ann. §  4-402 (2021)
2021 Maryland Statutes|Tax - Property|Title 4 - Collectors|Subtitle 4 - Allowances for Collection; Enforcement; State Remedies|Section 4-402 - Interest Charged to Collector

    If a collector fails to remit taxes or the interest, penalty, and service charges on the taxes, to the State or the county as provided under this title, the collector shall be charged interest at the rate of 6% a year on all taxes, interest, penalties, and service charges not paid to the State or county from the time they are due.
MD. Tax - Property Code Ann. §  4-403 (2021)
2021 Maryland Statutes|Tax - Property|Title 4 - Collectors|Subtitle 4 - Allowances for Collection; Enforcement; State Remedies|Section 4-403 - Filing Suit; Right to a Jury Trial

    (a)    In addition to any other remedy, if a collector fails to remit taxes as provided by §§ 4-201 and 4-202 of this title, the Comptroller may request the Attorney General to file suit against the collector and the bond of the collector.    (b)    If suit is brought by the State, a county, or a municipal corporation as provided in subsection (a) of this section, the collector or surety has the right to a jury trial.
MD. Tax - Property Code Ann. §  6-101 (2021)
2021 Maryland Statutes|Tax - Property|Title 6 - Taxable Property; Imposition of Tax; Setting Tax Rates|Subtitle 1 - Taxable Property|Section 6-101 - Property Subject to Tax

    (a)    (1)    Except as otherwise provided in this article, all property located in this State is subject to assessment and property tax and is taxable to the owner of the property.        (2)    Property subject to assessment and tax under this article includes property owned or leased by the United States or any agency or department of the United States, to the fullest extent possible under the Constitution of the United States and the laws of the United States.    (b)    Intangible personal property is not subject to assessment and property tax.
MD. Tax - Property Code Ann. §  6-102 (2021)
2021 Maryland Statutes|Tax - Property|Title 6 - Taxable Property; Imposition of Tax; Setting Tax Rates|Subtitle 1 - Taxable Property|Section 6-102 - Tax on Leasehold Interests

    (a)    Except as otherwise provided in this section, a leasehold or other limited interest in property is not subject to property tax.    (b)    An interest of a life tenant or the owner of any other freehold estate in property is subject to property tax as though the person in possession or the user of the property were the owner of the property.    (c)    An interest of the mortgagor, pledgor, or conditional sale buyer in personal property is subject to property tax as though the person in possession or the user of the personal property were the owner of the personal property.    (d)    The following interests in real property are subject to property tax as though the person in possession or the user of the property were the owner of the property:        (1)    an interest of a tenant under a 99-year lease, whether or not the lease is renewable;        (2)    an interest of a tenant under a lease for less than 99 years, if the lease is perpetually renewable; and        (3)    an interest of a mortgagor or grantor under a deed of trust.    (e)    Unless exempted under § 7–211, § 7–211.1, § 7–244, or § 7–501 of this article, the interest or privilege of a person in property that is owned by the federal government, the State, a county, a municipal corporation, or an agency or instrumentality of the federal government, the State, a county, or a municipal corporation is subject to property tax as though the lessee or the user of the property were the owner of the property, if the property is leased or otherwise made available to that person:        (1)    by the federal government, the State, a county, a municipal corporation, or an agency or instrumentality of the federal government, the State, a county, or a municipal corporation; and        (2)    with the privilege to use the property in connection with a business that is conducted for profit.
MD. Tax - Property Code Ann. §  6-103 (2021)
2021 Maryland Statutes|Tax - Property|Title 6 - Taxable Property; Imposition of Tax; Setting Tax Rates|Subtitle 1 - Taxable Property|Section 6-103 - Operating Property of Railroads or Public Utilities

    Operating property of a railroad or public utility located in the State is subject to property tax.
MD. Tax - Property Code Ann. §  6-104 (2021)
2021 Maryland Statutes|Tax - Property|Title 6 - Taxable Property; Imposition of Tax; Setting Tax Rates|Subtitle 1 - Taxable Property|Section 6-104 - Stock in Business of Manufacturing or Commercial Business

    Except as otherwise provided in §§ 7-222 and 7-226 of this article, any stock in business of a person who engages in a manufacturing or commercial business in the State is subject to property tax.
MD. Tax - Property Code Ann. §  6-201 (2021)
2021 Maryland Statutes|Tax - Property|Title 6 - Taxable Property; Imposition of Tax; Setting Tax Rates|Subtitle 2 - Imposition of Taxes|Section 6-201 - Imposition of State Property Tax

    (a)    Except as otherwise provided in this article, the State may impose State property tax on the assessment of property that is subject to the State property tax.    (b)    The Mayor and City Council of Baltimore City or the governing body of a county is not required to pass any law to incorporate the State property tax in the property tax bill or to collect the State property tax.
MD. Tax - Property Code Ann. §  6-202 (2021)
2021 Maryland Statutes|Tax - Property|Title 6 - Taxable Property; Imposition of Tax; Setting Tax Rates|Subtitle 2 - Imposition of Taxes|Section 6-202 - Imposition of County Property Tax

    The Mayor and City Council of Baltimore City or the governing body of a county may impose property tax on the assessment of property that is subject to that county’s property tax.
MD. Tax - Property Code Ann. §  6-203 (2021)
2021 Maryland Statutes|Tax - Property|Title 6 - Taxable Property; Imposition of Tax; Setting Tax Rates|Subtitle 2 - Imposition of Taxes|Section 6-203 - Imposition of Municipal Corporation Property Tax

    (a)    Except as otherwise provided in this article, the governing body of a municipal corporation may impose municipal corporation property tax on those classes of property that it selects to be subject to municipal corporation property tax.    (b)    The municipal corporation property tax is imposed only on assessments made under Title 8 of this article.
MD. Tax - Property Code Ann. §  6-204 (2021)
2021 Maryland Statutes|Tax - Property|Title 6 - Taxable Property; Imposition of Tax; Setting Tax Rates|Subtitle 2 - Imposition of Taxes|Section 6-204 - Imposition of Taxes for Taxable Year

    Except as otherwise provided by this article, property tax is imposed for the taxable year.
MD. Tax - Property Code Ann. §  6-301 (2021)
2021 Maryland Statutes|Tax - Property|Title 6 - Taxable Property; Imposition of Tax; Setting Tax Rates|Subtitle 3 - Setting Property Tax Rates|Section 6-301 - Setting of State Property Tax Rate

    (a)    Except as provided in subsection (b) of this section, the Board of Public Works annually shall set the rates for State property tax for the next taxable year as authorized by the General Assembly.    (b)    (1)    Intangible personal property is subject to State property tax as otherwise provided in this title at the rate set annually by the Board of Public Works under subsection (a) of this section, if:            (i)    the intangible personal property has paid interest or dividends during the 12 months that precede the date of finality;            (ii)    interest or dividends were withheld on the intangible personal property during the 12 months that precede the date of finality to avoid the tax under this subsection;            (iii)    the intangible personal property consists of newly issued bonds, certificates of indebtedness, or evidences of debt on which interest is not in default; or            (iv)    a stock dividend has been declared on the intangible personal property during the 12 months that precede the date of finality.        (2)    The State property tax rate for the intangible personal property may not exceed 15 cents for each $100 of an assessment.