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§ 9-232. Fire protection sprinkler systems

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, § 9-232
§ 9-232. Fire protection sprinkler systems
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 improvements to real property if there is installed in the improvements a complete automatic fire protection sprinkler system, installed in accordance with accepted codes and standards established by the Maryland State Fire Prevention Commission.
Amount, duration, qualification, and application for tax credit
(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;
(3) the criteria and qualifications necessary to receive the credit;
(4) the application of a property tax credit under this section to existing automatic fire protection sprinkler systems; and
(5) any other provision necessary to carry out this section.

Credits

Added by Acts 1998, c. 684, § 1, eff. July 1, 1998.
MD Code, Tax - Property, § 9-232, MD TAX PROPERTY § 9-232
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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