HARRY HUGHES, Governor

491

the "total rate of tax that applies to a transfer
subject to the agricultural land transfer tax" is
substituted for the former references to "combination
of the State and local transfer tax rates" and
"combined rates", for clarity.

In subsection (a)(3)(i) of this section, the reference
to the tax "payable at the rate specified for the
agricultural land transfer tax" is substituted for the
former reference to the tax "imposed by this section
shall be collected in full", for clarity.

Defined terms: "County" § 1-101
"County transfer tax" § 13-401
"Property" § 1-101

GENERAL REVISOR'S NOTE:

Former Art. 81, § 278B that provided authority for Anne
Arundel County to impose a county transfer tax is transferred to
the Public Local Laws of Anne Arundel County.

Former Art. 81, § 278C that specified a limit on the amount
of county transfer tax revenue that a county could expend for
water and wastewater construction is transferred to the Public
Local Laws of Anne Arundel County.

Former Art. 81, § 278D that provided for a deferral     of

payment of the county transfer tax on certain properties   in

Montgomery County is transferred to the Public Local Laws     of
Montgomery County.

Former Art. 81, § 278G, which authorized Harford County to
provide property tax credits against newly constructed
improvements on real property where the property is served by
water and sewer facilities for which the property owner pays a
water and sewer assessment, is treated as a credit against a
local benefit assessment charge and is transferred to the Harford
County local laws.

TITLE 14. PROCEDURE.

SUBTITLE 1. DEFINITIONS.

14-101. "TOTAL TAX LIABILITY ON PROPERTY" DEFINED.

IN THIS TITLE, "TOTAL TAX LIABILITY ON PROPERTY" MEANS STATE
TAXES, COUNTY TAXES, MUNICIPAL CORPORATION TAXES, SPECIAL
ASSESSMENTS, BENEFIT CHARGES, AND ANY ADJUSTMENT, INCLUDING:

(1)  ALLOWABLE DISCOUNTS;

(2)  FEES, CHARGES, OR COSTS RELATED TO THE TAXES; AND

(3)  ANY TAX CREDIT GRANTED UNDER THIS ARTICLE.