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§ 14-902. Tax abatement for qualified brownfields sites

West's Annotated Code of MarylandTax-PropertyEffective: July 1, 2015

West's Annotated Code of Maryland
Tax-Property
Title 14. Procedure
Subtitle 9. Abatements, Credits, and Refunds
Part I. Abatements
Effective: July 1, 2015
MD Code, Tax - Property, § 14-902
§ 14-902. Tax abatement for qualified brownfields sites
Currentness
Definitions
(a)(1) In this section the following words have the meanings indicated.
(2) “Qualified brownfields site” has the meaning stated in § 5-301 of the Economic Development Article.
(3) “Tax” has the meaning stated in § 14-801(d) of this title.
In general
(b) The governing body of a county or municipal corporation may grant, by law, a tax abatement against the overdue county or municipal corporation property taxes imposed on real property that is designated as a qualified brownfields site.

Credits

Added by Acts 1997, c. 1, § 1, eff. Feb. 25, 1997; Acts 1997, c. 2, § 1, eff. Feb. 25, 1997. Amended by Acts 2000, c. 61, § 6, eff. April, 25, 2000; Acts 2001, c. 29, § 1, eff. April 10, 2001; Acts 2001, c. 608, § 1, eff. July 1, 2001; Acts 2008, c. 307, § 1, eff. Oct. 1, 2008; Acts 2015, c. 22, § 5.
MD Code, Tax - Property, § 14-902, MD TAX PROPERTY § 14-902
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