§ 14-801. Definitions

Latest version.

   (a) In general. -- In § 14-801 through 14-854 of this subtitle, the following words have the meanings indicated.

(b) Other taxing agency. -- "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) Tax. --

   (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.

HISTORY: An. Code 1957, art. 81, § 71; 1985, ch. 8, § 2; 1986, chs. 822, 825; 1987, ch. 11, § 1; 1992, ch. 336; 1996, ch. 97, § 1.

                    
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