§ 9-261
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/md/tax-property/9-261A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§9–261.
(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 property tax credit against the county or municipal corporation property tax imposed on an improvement of real property that substantiates, demarcates, commemorates, or celebrates a burial ground.
(b)The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may provide, by law, for:
(1)the amount and duration of the property tax credit under this section;
(2)additional eligibility criteria for the tax credit under this section;
(3)regulations and procedures for the application and uniform processing of requests for the credit; and
(4)any other provision necessary to carry out this section.