§ 9-232
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/md/tax-property/9-232A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§9–232.
(a)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 improvements to real property if there is installed in the improvements a complete automatic fire protection sprinkler system, installed in accordance with accepted codes and standards established by the Maryland State Fire Prevention Commission.
(b)A county or municipal corporation may provide, by law, for:
(1)the amount of a property tax credit under this section;
(2)the duration of a property tax credit under this section;
(3)the criteria and qualifications necessary to receive the credit;
(4)the application of a property tax credit under this section to existing automatic fire protection sprinkler systems; and
(5)any other provision necessary to carry out this section.