§ 6-303. Municipal corporation tax
West's Annotated Code of MarylandTax-Property
MD Code, Tax - Property, § 6-303
§ 6-303. Municipal corporation tax
(a)(1) Except as provided in paragraph (2) of this subsection, in each year after the date of finality and before the following July 1, the governing body of each municipal corporation annually shall set the tax rate for the next taxable year on all assessments of property subject to municipal corporation property tax.
(b) The governing body of a municipal corporation may change a property tax rate that is fixed in its charter if:
(c)(1) Unless otherwise provided by the governing body of the municipal corporation:
Credits
Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 2000, c. 80, § 1, eff. Oct. 1, 2000; Acts 2001, c. 114, § 1, eff. June 1, 2001.
Formerly Art. 81, §§ 12, 30, 32.
MD Code, Tax - Property, § 6-303, MD TAX PROPERTY § 6-303
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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