Md. Code, Tax - Property § 9-241
This is the official text of Md. Code, Tax - Property § 9-241, part of Maryland’s Code, Tax - Property — governs property taxation.
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§9–241.
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 personal property, other than operating personal property of a public utility, of a business that provides computers to its employees for their use at home.
(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; and
(4) any other provision necessary to carry out this section.
(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; and
(4) any other provision necessary to carry out this section.
Status: in_force · Read it on the official government site
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