HB1178 (CH0313)

Find a 2018 Bill:

2018 Regular Session



Property Tax - Liability for Payment of Tax on Leased Property

Sponsored by:

Delegate Lafferty


Approved by the Governor - Chapter 313

Synopsis:Providing that a lien that is the result of unpaid property tax of the lessee of certain interests in property of certain governmental entities does attach, under certain circumstances, to certain property; etc.
Analysis:Fiscal and Policy Note
All Sponsors:Delegate Lafferty
Additional Facts:Cross-filed with: SB0925
Bill File Type: Regular
Effective Date(s): October 1, 2018
Ways and Means  View Committee HearingBudget and Taxation  View Committee Hearing
Broad Subject(s):Taxes - Property
Narrow Subject(s):Administrative Agencies -see also- Electronic Government
Community Development
Counties -see also- Chartered Counties; Code Counties
Federal Government
Leases and Rent
Liens -see also- Mechanics' Liens
Municipal Corporations -see also- Annap; Balt; Hager; OC
Property Tax
Special Tax Districts
Statutes:Article - Tax - Property
(10-403, 6-102)

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Legislative Lingo

Explanation of Floor Motions and Actions

April 27, 2018 1:13 P.M.