§ 9-201
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/md/tax-property/9-201A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§9–201.
(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.