§ 9-217. Erosion control structures or devices
West's Annotated Code of MarylandTax-PropertyEffective: June 1, 2017
Effective: June 1, 2017
MD Code, Tax - Property, § 9-217
§ 9-217. Erosion control structures or devices
(a) In this section:
(b)(1) Subject to paragraph (2) of this subsection, the Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a tax credit against the county or municipal corporation property tax imposed on real property on which erosion control structures or devices have been installed or for which erosion control procedures have been implemented that halt or retard erosion of shorelines and deposit of eroded sediments in the waters of the State, including:
(2) Except as provided in paragraph (3) of this subsection, to qualify for the tax credit under this section, the erosion control structures, devices, and procedures specified under paragraph (1) of this subsection shall, with respect to erosion control structures, devices, and procedures implemented after June 30, 2017:
(c) A county or municipal corporation may provide, by law, for:
Credits
Added by Acts 1990, c. 507. Amended by Acts 2017, c. 228, § 1, eff. June 1, 2017.
MD Code, Tax - Property, § 9-217, MD TAX PROPERTY § 9-217
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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