§ 9-241
118 words·~1 min read·
/md/tax-property/9-241A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§9–241.
(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 personal property, other than operating personal property of a public utility, of a business that provides computers to its employees for their use at home.
(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; and
(4)any other provision necessary to carry out this section.