Maryland Code § LG-1-1105

Section LG-1-1105
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(a) Subject to subsection (c) of this section, a program shall require a
property owner to repay a loan provided under the program through a surcharge on
the owner's property tax bill.
(b) Except for a surcharge authorized under subsection (c) of this section, a
county or municipality may not set a surcharge greater than an amount that allows
the county or municipality to recover the costs associated with:
(1) issuing bonds to finance the loan; and
(2) administering the program.
(c) With the express consent of any holder of a mortgage or deed of trust on
a commercial property that is to be financed through a loan to the commercial
property owner under the program:
(1) a county or municipality may collect loan payments owed to a
private lender or to the county or the municipality for a loan to a commercial property
owner, and costs associated with administering the program, through a surcharge on
the property owner's property tax bill;
(2) an unpaid surcharge under this subsection shall be, until paid, a
lien on the real property on which it is imposed from the date it becomes payable; and
(3) the provisions of Title 14, Subtitle 8 of the Tax - Property Article
that apply to a tax lien shall also apply to a lien created under this subsection.
(d) A person who acquires property subject to a surcharge under this section
assumes the obligation to pay the surcharge.

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