Md. Code, Tax - Property § 9-232

This is the official text of Md. Code, Tax - Property § 9-232, part of Maryland’s Code, Tax - Property — governs property taxation.

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§9–232.

Official statutory text

(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 tax credit against the county or municipal corporation property tax imposed on improvements to real property if there is installed in the improvements a complete automatic fire protection sprinkler system, installed in accordance with accepted codes and standards established by the Maryland State Fire Prevention Commission.

(b) A county or municipal corporation may provide, by law, for:

(1) the amount of a property tax credit under this section;

(2) the duration of a property tax credit under this section;

(3) the criteria and qualifications necessary to receive the credit;

(4) the application of a property tax credit under this section to existing automatic fire protection sprinkler systems; and

(5) any other provision necessary to carry out this section.

Status: in_force · Read it on the official government site

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