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§ 6-201. State property tax

West's Annotated Code of MarylandTax-Property

West's Annotated Code of Maryland
Tax-Property
Title 6. Taxable Property; Imposition of Tax; Setting Tax Rates
Subtitle 2. Imposition of Taxes
MD Code, Tax - Property, § 6-201
§ 6-201. State property tax
In general
(a) Except as otherwise provided in this article, the State may impose State property tax on the assessment of property that is subject to the State property tax.
Local law and collection not required
(b) The Mayor and City Council of Baltimore City or the governing body of a county is not required to pass any law to incorporate the State property tax in the property tax bill or to collect the State property tax.

Credits

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986.
Formerly Art. 81, § 33.
MD Code, Tax - Property, § 6-201, MD TAX PROPERTY § 6-201
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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