§ 9-314. Harford County
West's Annotated Code of MarylandTax-PropertyEffective: June 1, 2010
Effective: June 1, 2010
MD Code, Tax - Property, § 9-314
§ 9-314. Harford County
(a)(1) The governing body of Harford County may grant, by law, a property tax credit under this section against the county property tax imposed on:
(2) The governing body of Harford County shall adopt procedures that govern the amount of and the conditions of eligibility and method of application for the property tax credit granted under paragraph (1)(vi) of this subsection. The amount of the property tax credit may not be more than the amount of property tax on real property that is associated with the difference between the actual assessment of the land and the maximum allowable agricultural use assessment that the Department establishes.
(ii) A property owner who has been granted a property tax credit for real property under paragraph (1)(viii) of this subsection, and who subsequently terminates the agricultural preservation district agreement or the agricultural preservation easement shall be liable for all property taxes that the owner would have been liable for if a property tax credit had not been granted under this section for a period not exceeding 3 years from the date that the agricultural district agreement was recorded.
(ii) A property owner who has been granted a property tax credit for real property under paragraph (1)(xi) of this subsection, and who subsequently withdraws the property from the Agricultural Preservation District shall be liable for all property taxes that the owner would have been liable for if a property tax credit had not been granted.
Property owned by person who constructs a housing structure or operates a housing project; community service facility;
(b)(1) The governing body of Harford County or of a municipal corporation in Harford County may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on real property that is:
(iii) a structure constructed or substantially rehabilitated under § 8 of the United States Housing Act of 19371 primarily for occupancy by elderly individuals;
(2) The governing body of Harford County and of a municipal corporation in Harford County, where applicable, shall make an agreement with the owner of property for which a property tax credit is granted under paragraph (1) of this subsection to pay negotiated amounts instead of all county or municipal corporation property taxes. Where applicable, the amount paid shall be apportioned between Harford County and the municipal corporation.
(c)(1) The governing body of a municipal corporation in Harford County may grant, by law, a property tax credit under this section against the municipal corporation property tax imposed on real property located within the jurisdiction of the municipal corporation that is owned and occupied as the principal residence of an individual serving as a member of a:
(d)(1) In this subsection, “facility” means a continuing care facility for the aged that:
Credits
Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1985, c. 152, § 2; Acts 1986, c. 171; Acts 1988, c. 602; Acts 1988, c. 624; Acts 1992, c. 426; Acts 1993, c. 557, § 1; Acts 1995, c. 3, § 1, eff. March 7, 1995; Acts 1995, c. 399, § 1, eff. July 1, 1995; Acts 1996, c. 10, § 1, eff. April 9, 1996; Acts 1998, c. 775, § 1, eff. July 1, 1998; Acts 2001, c. 452, § 1, eff. June 1, 2001; Acts 2006, c. 406, § 1, eff. June 1, 2006; Acts 2007, c. 275, § 1, eff. June 1, 2007; Acts 2009, c. 228, § 1, eff. June 1, 2009; Acts 2009, c. 229, § 1, eff. June 1, 2009; Acts 2009, c. 613, § 1, eff. June 1, 2009; Acts 2010, c. 723, § 1, eff. June 1, 2010.
Formerly Art. 81, § 9C.
Footnotes
42 U.S.C.A. § 1437f.
MD Code, Tax - Property, § 9-314, MD TAX PROPERTY § 9-314
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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