§ 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.