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§ 9-261. Baltimore City real property that substantiates, demarcates, commemorates, or celebrat...

West's Annotated Code of MarylandTax-PropertyEffective: June 1, 2018

West's Annotated Code of Maryland
Tax-Property
Title 9. Property Tax Credits and Property Tax Relief
Subtitle 2. Statewide Optional
Effective: June 1, 2018
MD Code, Tax - Property, § 9-261
§ 9-261. Baltimore City real property that substantiates, demarcates, commemorates, or celebrates a burial ground
Currentness
In general
(a) The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on an improvement of real property that substantiates, demarcates, commemorates, or celebrates a burial ground.
Procedure for tax credit
(b) The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may provide, by law, for:
(1) the amount and duration of the property tax credit under this section;
(2) additional eligibility criteria for the tax credit under this section;
(3) regulations and procedures for the application and uniform processing of requests for the credit; and
(4) any other provision necessary to carry out this section.

Credits

Added by Acts 2018, c. 506, § 2, eff. June 1, 2018; Acts 2018, c. 507, § 2, eff. June 1, 2018.
MD Code, Tax - Property, § 9-261, MD TAX PROPERTY § 9-261
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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