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§ 9-202. Dwellings on cemetery property

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, § 9-202
§ 9-202. Dwellings on cemetery property
The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on any improvement of real property that is:
(1) located on cemetery property exempt from property tax on real property under § 7-201 of this article; and
(2) used as a dwelling by an employee of the owner of the cemetery property.

Credits

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986.
Formerly Art. 81, § 12F-9.
MD Code, Tax - Property, § 9-202, MD TAX PROPERTY § 9-202
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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