§ 6-302. County tax
West's Annotated Code of MarylandTax-PropertyEffective: June 1, 2013
Effective: June 1, 2013
MD Code, Tax - Property, § 6-302
§ 6-302. County tax
(a) Except as otherwise provided in this section and after complying with § 6-305 of this subtitle, in each year after the date of finality and before the following July 1, the Mayor and City Council of Baltimore City or the governing body of each county annually shall set the tax rate for the next taxable year on all assessments of property subject to that county's property tax.
(b)(1) Except as provided in subsection (c) of this section, §§ 6-305 and 6-306 of this subtitle and § 6-203 of this title:
(c)(1) Intangible personal property is subject to county property tax as otherwise provided in this title at a rate set annually, if:
Credits
Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1986, c. 171, § 822; Acts 2000, c. 80, § 1, eff. Oct. 1, 2000; Acts 2013, c. 405, § 1, eff. June 1, 2013.
Formerly Art. 81, §§ 30, 32.
MD Code, Tax - Property, § 6-302, MD TAX PROPERTY § 6-302
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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