§ 7-206. Continuing care facilities for aged
West's Annotated Code of MarylandTax-PropertyEffective: October 1, 2007
Effective: October 1, 2007
MD Code, Tax - Property, § 7-206
§ 7-206. Continuing care facilities for aged
(a) In this section, “facility” means a continuing care facility for the aged that:
(b) Property that is not otherwise exempt from taxation under this section or § 7-202 of this subtitle is not subject to property tax if the property:
(ii) exclusively for administration or for providing nonprofit services and activities to residents, including that part of land reasonably allocable to providing the administration, activities, or services, but may not include independent living units; however, nothing in this paragraph affects those independent living units qualifying for exemption under § 7-202 of this subtitle; or
Credits
Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1985, c. 684, § 2; Acts 1986, c. 171; Acts 1996, c. 10, § 21, eff. April 9, 1996; Acts 1999, c. 34, § 7, eff. April 13, 1999. Amended by Acts 2007, c. 8, § 1, eff. Oct. 1, 2007.
Formerly Art. 81, § 9.
MD Code, Tax - Property, § 7-206, MD TAX PROPERTY § 7-206
Current through legislation effective through April 25, 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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