§ 9-307. Caroline County
West's Annotated Code of MarylandTax-Property
MD Code, Tax - Property, § 9-307
§ 9-307. Caroline County
Eastern Shore Threshermen and Collectors Association; Marshyhope Rod and Gun Club; Maryland Ornithological Society
(a) The governing body of Caroline County and of a municipal corporation in Caroline 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 Caroline County may grant, by law, a property tax credit under this section against the county property tax imposed on property that is owned by the Community Civic League, Incorporated, at its day care center facility.
(c)(1) The governing body of Caroline County may grant, by law, a property tax credit not exceeding 75% of the county property tax imposed on agricultural land that:
(2) If a property tax credit is granted under this subsection and the agricultural preservation district agreement is subsequently terminated, the owner of the property who terminates the agreement is liable to Caroline County for a penalty equal to 5 times the amount of the credit provided for the most recent taxable year in which the credit was granted.
(d)(1) The governing body of Caroline County may grant, by law, a property tax credit against the county property tax imposed on personal property.
(e)(1) The governing body of Caroline County may grant, by law, a property tax credit against the county property tax imposed on real property that:
Credits
Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1994, c. 399, § 1, eff. July 1, 1994; Acts 1995, c. 174, § 1, eff. June 1, 1995; Acts 2000, c. 146, § 1, eff. July 1, 2000.
Formerly Art. 81, § 9C.
MD Code, Tax - Property, § 9-307, MD TAX PROPERTY § 9-307
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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