Maryland § 5-101
Full text of Maryland Maryland Code § 5-101, with citation guidance and answers to common questions.
§ 5-101.
(a) For property tax purposes, the owner of a life estate, or other particular freehold estate, or term of years perpetually renewable in property is deemed the owner of the property and is liable for property tax on the property.
(b) (1) In this subsection, “person in possession or control of property” includes a lessee, custodian, consignee, or bailee.
(2) Except as provided in paragraph (3) of this subsection, for property tax purposes, the Department may determine by regulation if a person in possession or control of property is to be deemed the owner of the property by the Department.
(3) If a person in possession or control of property is deemed the owner under the Department’s regulations and if the property is assessed separately from other property of the person, a collector may collect property tax from:
(i) the owner of the property; or
(ii) the person who is deemed the owner of the property.
(c) Except as provided by agreement, a person who is deemed the owner of property and who pays property tax:
(1) has a right to indemnity from the owner for the tax paid; and
(2) for tangible personal property, has a lien on the property for property tax while the property is in the possession or control of the person.
Frequently Asked Questions About Maryland § 5-101
What does Maryland Code § 5-101 cover?
Section 5-101 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 5-101?
A common citation format is "Maryland Code § 5-101" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 5-101 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.