§ 9-260
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/md/tax-property/9-260A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§9–260.
(a)In this section, “dwelling” has the meaning stated in § 9–105 of this title.
(b)The governing body of a county or municipal corporation may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on a dwelling located in the county or municipal corporation that is owned by a public safety officer if the public safety officer is otherwise eligible for the credit authorized under § 9–105 of this title.
(c)The governing body of a county or a municipal corporation:
(1)shall define, by law, “public safety officer” for purposes of eligibility for the credit under this section; and
(2)may establish, by law:
(i)the amount of the credit under this section;
(ii)the duration of the credit;
(iii)additional eligibility requirements for public safety officers to qualify for the credit;
(iv)procedures for the application and uniform processing of requests for the credit; and
(v)any other provisions necessary to carry out this section.