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Code · Maryland · Tax - Property

§ 7-515

117 words·~1 min read·/md/tax-property/7-515

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§7–515.
(a)The governing body of Allegany County shall enter into an agreement with an owner or operator of a video lottery facility that locates in Allegany County for a negotiated payment in lieu of taxes on the video lottery facility.
(b)An agreement for a negotiated payment in lieu of taxes under this section shall provide that, for the term specified in the agreement:
(1)a specified amount shall be paid to Allegany County in lieu of the payment of Allegany County property tax; and
(2)all or a specified part of the real and personal property at the video lottery facility shall be exempt from Allegany County property tax for the term of the agreement.
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