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§ 9-203. Qualifying energy devices

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, § 9-203
§ 9-203. Qualifying energy devices
Currentness
In general
(a) 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 tax credit against the county or municipal corporation property tax imposed on a structure, if to heat or cool the structure, to generate electricity to be used in the structure, or to provide hot water for use in the structure, the structure uses:
(1) a solar energy device;
(2) a geothermal energy device; or
(3) a qualifying energy conservation device.
County or municipal corporation authority
(b) A county or municipal corporation may provide, by law, for:
(1) the amount of a property tax credit under this section;
(2) the duration of a property tax credit under this section not exceeding 3 years;
(3) the definition of:
(i) a solar energy device;
(ii) a geothermal energy device; and
(iii) a qualifying energy conservation device; and
(4) any other provision necessary to carry out this section.

Credits

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 2006, c. 403, § 1, eff. June 1, 2006.
Formerly Art. 81, § 12F-5.
MD Code, Tax - Property, § 9-203, MD TAX PROPERTY § 9-203
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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