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.