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§ 9-266. Business entity affected by state of emergency

West's Annotated Code of MarylandTax-PropertyEffective: June 1, 2021

West's Annotated Code of Maryland
Tax-Property
Title 9. Property Tax Credits and Property Tax Relief
Subtitle 2. Statewide Optional
Effective: June 1, 2021
MD Code, Tax - Property, § 9-266
§ 9-266. Business entity affected by state of emergency
Currentness
In general
(a) The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on real or personal property that is owned or leased by a business entity affected by a state of emergency declared under Title 14 of the Public Safety Article.
Amount, duration, eligibility, regulations, procedures for tax credit
(b) The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:
(1) the amount and duration of the tax credit under this section;
(2) additional eligibility criteria for the tax credit;
(3) regulations and procedures for the application and uniform processing of requests for the tax credit; and
(4) any other provision necessary to carry out the tax credit under this section.

Credits

Added by Acts 2021, c. 210, § 1, eff. June 1, 2021; Acts 2021, c. 211, § 1, eff. June 1, 2021.
MD Code, Tax - Property, § 9-266, MD TAX PROPERTY § 9-266
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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