§ 9-244
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/md/tax-property/9-244A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§9–244.
(a)The governing body of a county or of a municipal corporation or the Mayor and City Council of Baltimore City may grant, by law, a tax credit against the county or municipal corporation property tax imposed on a nonprofit swim club that uses its facility exclusively to provide a recreational outlet for a local community.
(b)The governing body of a county or of a municipal corporation or the Mayor and City Council of Baltimore City may provide, by law, for:
(1)the amount and duration of the tax credit under this section;
(2)additional eligibility criteria for the tax credit under this section;
(3)regulations and procedures for the administration of requests for the tax credit under this section; and
(4)any other provision necessary to carry out the tax credit under this section.