§14–801.

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

    (b)    “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)    “Owner–occupied residential property” means, with respect to a property located in Baltimore City, the principal residence of a homeowner as defined in § 9–105(a)(7) of this article.

    (d)    (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.