§ 6-401. Process of determining amount of property tax due

Latest version.

(a) In general. -- Except as otherwise provided in this article, to determine the amount of State, county, or municipal corporation property tax that is due, the assessment of the property is multiplied by the applicable rate.

(b) Expression of rate. -- The applicable tax rate or rates are expressed in dollars and cents or fraction thereof for each $ 100 of assessment.

HISTORY: 1985, ch. 8, § 2; 1986, chs. 171, 822.

                    
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