Title 5-101 of the Tax-Property Article allows the Department
certain flexibility in the determination of who is deemed owner of
property by allowing the collection of property tax from the owner or
person who is deemed the owner. The purpose of this language is to permit
the Department to assess certain persons not the actual owners, but who
are in possession or control of property, as if they were owners.
In the case of separate ownership of land and buildings (or other
improvements), the buildings are to be assessed to the owner of the land
in keeping with a long-standing practice of the Department.
The assessment may be assigned to a lessee of the land or property when
there is an interest held by a life tenant, or a lease is for a period of
ninety-nine years (T.P. Title 6-102), whether or not it is renewable; or
under a lease for a short term which is perpetually
renewable. |