§ 9-201

Maryland § 9-201

• Jurisdiction: Maryland
• Article gtp: Tax - Property
• Title: 9

Text

(a) In this section, “property tax credit” means a property tax credit or exemption that is granted under § 9-205 or § 9-209 of this subtitle or Subtitle 3 of this title.

(b) Annually on or before October 31, the Mayor and City Council of Baltimore City or each governing body that grants a property tax credit shall submit to the Department on the form that the Department provides the following information for the current taxable year:

(1) the total value of all property tax credits granted;

(2) an itemized list of all of the property tax credits granted for real property; and

(3) an itemized list of the property tax credits granted for personal property.

(c) The Mayor and City Council of Baltimore City or each governing body that grants a property tax credit shall:

(1) in the same manner as the assessment roll, make available for public inspection bound copies of the form required by subsection (b) of this section; and

(2) identify clearly on the tax roll the properties that are granted a property tax credit under this section.