Md. Code, Tax - Property § 9-227
This is the official text of Md. Code, Tax - Property § 9-227, part of Maryland’s Code, Tax - Property — governs property taxation.
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§9–227.
Official statutory text
(a) (1) Except as provided in paragraph (2) of this subsection, the governing body of a county or municipal corporation may grant, by law, a property tax credit for up to 100% of the county or municipal property tax imposed on business personal property that is computer software.
(2) A credit against the county or municipal property tax may not be granted for personal property already exempt from taxation under § 7-238(b) of this article.
(b) The governing body of a county or municipal corporation may adopt procedures to determine the amount and the conditions of eligibility and method of application of the property tax credit.
(2) A credit against the county or municipal property tax may not be granted for personal property already exempt from taxation under § 7-238(b) of this article.
(b) The governing body of a county or municipal corporation may adopt procedures to determine the amount and the conditions of eligibility and method of application of the property tax credit.
Status: in_force · Read it on the official government site
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