§ 9-227
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/md/tax-property/9-227A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§9–227.
(1)Except as provided in paragraph
(2)of this subsection, the governing body of a county or municipal corporation may grant, by law, a property tax credit for up to 100% of the county or municipal property tax imposed on business personal property that is computer software.
(2)A credit against the county or municipal property tax may not be granted for personal property already exempt from taxation under § 7-238(b) of this article.
(b)The governing body of a county or municipal corporation may adopt procedures to determine the amount and the conditions of eligibility and method of application of the property tax credit.