(a) In this title: (1) the definitions in § 1–101 of this article apply without exception or variation; and (2) the following words have the meanings indicated. (b) 'Board' means the Board of License Commissioners for Worcester County. (c) 'County' means Worcester County. (d) 'Taxpayer' means an individual who: (1) owns real estate in the county in the individual’s own name, individually or jointly with others; and (2) pays real estate taxes to the county.
Maryland Legal Code