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§ 9-235. Athletic fields exclusively used for amateur sports

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, § 9-235
§ 9-235. Athletic fields exclusively used for amateur sports
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 athletic fields that are used exclusively for amateur sports.
Amount and duration of tax credit
(b) 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:
(1) the amount and duration of the tax credit under this section; and
(2) any other provision necessary to carry out the credit under this section.

Credits

Added by Acts 1999, c. 450, § 1, eff. July 1, 1999.
MD Code, Tax - Property, § 9-235, MD TAX PROPERTY § 9-235
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.
End of Document