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§ 6-203. Municipal corporation 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, § 6-203
§ 6-203. Municipal corporation property tax
Currentness
In general
(a) Except as otherwise provided in this article, the governing body of a municipal corporation may impose municipal corporation property tax on those classes of property that it selects to be subject to municipal corporation property tax.
Property tax imposed only on assessments
(b) The municipal corporation property tax is imposed only on assessments made under Title 8 of this article.

Credits

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 2002, c. 119, § 1, eff. Oct. 1, 2002.
Formerly Art. 81, § 12.
MD Code, Tax - Property, § 6-203, MD TAX PROPERTY § 6-203
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.
End of Document