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§ 9-201. Duties of governing body

West's Annotated Code of MarylandTax-Property

West's Annotated Code of Maryland
Tax-Property
Title 9. Property Tax Credits and Property Tax Relief
Subtitle 2. Statewide Optional
MD Code, Tax - Property, § 9-201
§ 9-201. Duties of governing body
Currentness
“Property tax credit” defined
(a) In this section, “property tax credit” means a property tax credit or exemption that is granted under § 9-205 or § 9-209 of this subtitle or Subtitle 3 of this title.
List of properties, values, and assessed taxes
(b) Annually on or before October 31, the Mayor and City Council of Baltimore City or each governing body that grants a property tax credit shall submit to the Department on the form that the Department provides the following information for the current taxable year:
(1) the total value of all property tax credits granted;
(2) an itemized list of all of the property tax credits granted for real property; and
(3) an itemized list of the property tax credits granted for personal property.
Tax roll available for public inspection
(c) The Mayor and City Council of Baltimore City or each governing body that grants a property tax credit shall:
(1) in the same manner as the assessment roll, make available for public inspection bound copies of the form required by subsection (b) of this section; and
(2) identify clearly on the tax roll the properties that are granted a property tax credit under this section.

Credits

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1986, c. 171; Acts 1986, c. 822; Acts 1995, c. 3, § 1, eff. March 7, 1995; Acts 2000, c. 492, § 2, eff. June 1, 2000; Acts 2000, c. 493, § 2, eff. June 1, 2000.
Formerly Art. 81, § 9C.
MD Code, Tax - Property, § 9-201, MD TAX PROPERTY § 9-201
Current through legislation effective through May 9, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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