In this title, the following words have the meanings indicated.
(1) "Collecting authority" means the Controller for taxes generated within the County and outside the City of Annapolis and, for taxes generated within the City of Annapolis, the collector and treasurer of the City of Annapolis.
(2) "Person" has the meaning stated in § 1-1-101 of this Code and, in addition, means a society, club, joint stock company, corporation estate, assignee, referee, or any other person acting in a fiduciary or representative capacity and any other group or combination of individuals acting as a unit.
(1985 Code, Art. 6, § 7-401)