§ 9-208. Open space and areas
West's Annotated Code of MarylandTax-Property
MD Code, Tax - Property, § 9-208
§ 9-208. Open space and areas
(a) In this section, “open space” or “open area” means:
(b) Except as provided in subsections (c) and (d) of this section, 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 not exceeding 75% of the county, municipal corporation, or special district property tax imposed on any category of “open space” or “open area”.
(c) A property tax credit not exceeding 100% of the county, municipal corporation, or special district property tax imposed on real property by the governing body of a county or of a municipal corporation on any category of “open space” or “open area” may be granted in:
(d) The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant a property tax credit not exceeding 100% of the county, municipal corporation, or special district property tax imposed on an “open space” or “open area” if:
(e) The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may provide, by law, for:
(f)(1) The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may designate a functional or geographical category of “open space” or “open area” on which a property tax credit under this section may be granted.
(g) Valuation and assessment of “open space” or “open area” shall be made in the same manner as any other real property in the county or municipal corporation.
(h)(1) In Montgomery County and Prince George's County, an easement or interest conveyed under this section may be in perpetuity or for a period of not less than 5 years.
Credits
Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1986, c. 171.
Formerly Art. 81, § 12E.
MD Code, Tax - Property, § 9-208, MD TAX PROPERTY § 9-208
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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