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§ 9-301. General provisions

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 3. Counties to Which General Provisions Are Applicable
MD Code, Tax - Property, § 9-301
§ 9-301. General provisions
Currentness
Applicability
(a) Except as otherwise specifically provided, the provisions of this section apply to property tax credits granted under this subtitle.
Amount of tax credit
(b) A property tax credit granted under this subtitle shall be granted against 100% of all property tax or special district charges that otherwise would be due.
Regulations
(c) The Mayor and City Council of Baltimore City or the appropriate governing body may adopt regulations necessary to carry out the property tax credit provisions of this subtitle.
Notice
(d) When a tax bill is sent to a taxpayer who is entitled to a property tax credit under this subtitle, the Mayor and City Council of Baltimore City or the appropriate governing body shall give notice of each property tax credit under this subtitle that the taxpayer is entitled to.
Application
(e)(1) To receive a property tax credit under this subtitle, a taxpayer shall apply for the property tax credit.
(2) Except as provided under § 9-312 of this subtitle for Frederick County, if a taxpayer fails to apply for a property tax credit under this subtitle on or before October 1 of each taxable year, the property tax credit may not be granted.
(3) A taxpayer shall state under oath that the facts in the application are true.
Administration
(f)(1) The Mayor and City Council of Baltimore City or each governing body that grants a property tax credit under this subtitle shall designate the administrative unit or official to administer each tax credit that it grants under this subtitle.
(2) Annually on or before December 31, the Mayor and City Council of Baltimore City or each governing body that grants a property tax credit under this subtitle shall submit to the Department on the form that the Department provides:
(i) the total value of all property tax credits granted by the governing body under this subtitle;
(ii) an itemized list of the property tax credits granted for real property; and
(iii) an itemized list of the property tax credits granted for personal property.
(3) The Mayor and City Council of Baltimore City or each governing body that grants a property tax credit under this subtitle shall:
(i) in the same manner as the assessment roll, make available for public inspection bound copies of the forms required by paragraph (2) of this subsection; and
(ii) identify clearly on the tax roll the properties that are granted a property tax credit under this subtitle.

Credits

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986.
Formerly Art. 81, § 9C.
MD Code, Tax - Property, § 9-301, MD TAX PROPERTY § 9-301
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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