§ 9-302. Allegany County
West's Annotated Code of MarylandTax-PropertyEffective: June 1, 2019
Effective: June 1, 2019
MD Code, Tax - Property, § 9-302
§ 9-302. Allegany County
Nonprofit television broadcast translator station; South Cumberland Business and Civic Association, South Cumberland Civic Center
(a) The governing body of Allegany County and of a municipal corporation in Allegany County shall grant a property tax credit under this section against the county and municipal corporation property tax imposed on:
(b) The governing body of Allegany County or of a municipal corporation in Allegany County may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on:
Property owned by a bona fide labor union, religious organization leasing property to La Vale Athletic Association
(c)(1) The governing body of Allegany County shall grant a property tax credit under this section against the county property tax imposed on:
(d) The governing body of Allegany County may grant, by law, a property tax credit under this section against the county property tax imposed on real property that is:
(e) The governing body of Allegany County shall grant a property tax credit under this section against the county and special district property tax imposed on:
(f) The governing body of Allegany County or of the City of Cumberland may grant, by law, a property tax credit under this section against the county and municipal corporation tax imposed on property that is owned by the Cumberland Outdoor Club, Incorporated.
(g)(1) The governing body of Allegany County or of the City of Cumberland may grant, by law, a property tax credit under this section against the county and municipal corporation tax imposed on:
(h) The governing body of Allegany County may grant, by law, a property tax credit under this section against the county and special district property tax imposed on property that is owned by the Western Maryland Street Rod Association, Incorporated.
(i)(1) The governing body of Allegany County may grant a county property tax credit or exemption for machinery and equipment used in manufacturing, assembling, processing, or refining products for sale or in the generation of electricity and may define, fix, or limit the amount, terms, scope, and duration of any credit or exemption provided for or affirmed under this subsection.
(2) To the extent that a tax credit or exemption is granted under this subsection for machinery and equipment used in manufacturing, assembling, processing, or refining products for sale, the property may not be treated as taxable personal property for the purpose of computing any payments of State aid to education under § 5-202 of the Education Article or other payments of State aid to counties or municipal corporations that by law are based on the assessment of property.
(3) To the extent that a tax credit or exemption is granted under this subsection for machinery and equipment that is used in the generation of electricity for a facility that started generating electricity prior to June 1, 2000, the property may not be treated as taxable personal property for the purpose of computing any payments of State aid to education under § 5-202 of the Education Article or other payments of State aid to counties or municipal corporations that by law are based on the assessment of property.
(4) Paragraphs (2) and (3) of this subsection do not apply to any personal property unless Allegany County submits to the Department, on or before October 31 of the taxable year for which the tax credit or exemption for the property is granted, the information required under § 9-201(b) of this title regarding the tax credit or exemption.
(j)(1) To encourage the location and development of business operations and expansion of the employment base in Allegany County, the governing body of Allegany County and of a municipal corporation in Allegany County may grant, by law, a property tax credit against the county and municipal corporation property tax imposed on any property within:
(k)(1) Subject to paragraph (2) of this subsection, the governing body of Allegany County or of a municipal corporation in Allegany County may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on property that is subdivided into five or more lots for purposes of future residential development.
(l)(1) The governing body of Allegany County or of a municipal corporation in Allegany County may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on any property that:
(2) To encourage the location and development of business operations and expansion of the employment base in Allegany County, the governing body of Allegany County or of a municipal corporation in Allegany County may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on any property that:
(m)(1) To encourage the location and development of business operations and expansion of the employment base in Allegany County, the governing body of Allegany County or of a municipal corporation in Allegany County may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on any property within the area known as the Memorial Hilltop Centre.
Credits
Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1985, c. 75, § 2; Acts 1986, c. 171; Acts 1986, c. 279; Acts 1989, c. 56; Acts 1990, c. 243; Acts 1991, c. 652; Acts 1993, c. 122; Acts 1994, c. 381, § 1, eff. June 1, 1994; Acts 1995, c. 247, § 1, eff. July 1, 1995; Acts 1997, c. 83, § 1, eff. July 1, 1997; Acts 2000, c. 492, § 2, eff. June 1, 2000; Acts 2000, c. 493, § 2, eff. June 1, 2000; Acts 2001, c. 266, § 1, eff. June 1, 2001; Acts 2003, c. 38, § 1, eff. June 1, 2003; Acts 2003, c. 50, § 1, eff. June 1, 2003; Acts 2004, c. 259, § 1, eff. June 1, 2004; Acts 2004, c. 527, § 1, eff. June 1, 2004; Acts 2005, c. 378, § 1, eff. June 1, 2005; Acts 2006, c. 323, § 1, eff. June 1, 2006; Acts 2010, c. 365, § 1, eff. June 1, 2010; Acts 2010, c. 582, § 1, eff. June 1, 2010; Acts 2017, c. 470, § 1, eff. June 1, 2017; Acts 2017, c. 693, § 1, eff. June 1, 2017; Acts 2019, c. 117, § 1, eff. June 1, 2019; Acts 2019, c. 118, § 1, eff. June 1, 2019.
Formerly Art. 81, § 9C.
MD Code, Tax - Property, § 9-302, MD TAX PROPERTY § 9-302
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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