Md. Code, Tax - Property § 14-902
This is the official text of Md. Code, Tax - Property § 14-902, part of Maryland’s Code, Tax - Property — governs property taxation.
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§14–902.
Official statutory text
(a) (1) In this section the following words have the meanings indicated.
(2) “Qualified brownfields site” has the meaning stated in § 5–301 of the Economic Development Article.
(3) “Tax” has the meaning stated in § 14–801(d) of this title.
(b) The governing body of a county or municipal corporation may grant, by law, a tax abatement against the overdue county or municipal corporation property taxes imposed on real property that is designated as a qualified brownfields site.
(2) “Qualified brownfields site” has the meaning stated in § 5–301 of the Economic Development Article.
(3) “Tax” has the meaning stated in § 14–801(d) of this title.
(b) The governing body of a county or municipal corporation may grant, by law, a tax abatement against the overdue county or municipal corporation property taxes imposed on real property that is designated as a qualified brownfields site.
Status: in_force · Read it on the official government site
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