Maryland Code — Tax-General + Tax-Property Articles
Md. Code Ann., Tax-Prop. § 9-252
§ 9-252
# (a)
The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may grant, by law, a property tax credit under this section against the county or municipal corporation property tax that is imposed on real property that is:
# (1)
owned by Habitat for Humanity with the intention of relinquishing ownership in the near future;
# (2)
used for the purposes of development, rehabilitation, and transfer to a private owner; and
# (3)
not occupied by administrative or warehouse buildings owned by Habitat for Humanity.
# (b)
If the Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation grants a property tax credit under this section, Habitat for Humanity shall submit an annual written report to the Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation granting the tax credit documenting:
# (1)
all of Habitat for Humanity’s real property holdings in the jurisdiction granting the tax credit; and
# (2)
all transactions involving Habitat for Humanity’s real property holdings in the jurisdiction granting the tax credit.
# (c)
The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may, by law:
# (1)
set the amount, terms, scope, and duration of a credit granted under subsection (a) of this section; and
# (2)
adopt any other provision necessary to administer a credit granted under subsection (a) of this section.
Source: view the official text
In this article (40 sections)
- gtp-9-232 · § 9-232
- gtp-9-233 · § 9-233
- gtp-9-234 · § 9-234
- gtp-9-235 · § 9-235
- gtp-9-236 · § 9-236
- gtp-9-237 · § 9-237
- gtp-9-238 · § 9-238
- gtp-9-239 · § 9-239
- gtp-9-240 · § 9-240
- gtp-9-241 · § 9-241
- gtp-9-242 · § 9-242
- gtp-9-243 · § 9-243
- gtp-9-244 · § 9-244
- gtp-9-245 · § 9-245
- gtp-9-246 · § 9-246
- gtp-9-247 · § 9-247
- gtp-9-248 · § 9-248
- gtp-9-249 · § 9-249
- gtp-9-250 · § 9-250
- gtp-9-251 · § 9-251
- gtp-9-252 · § 9-252
- gtp-9-253 · § 9-253
- gtp-9-254 · § 9-254
- gtp-9-255 · § 9-255
- gtp-9-256 · § 9-256
- gtp-9-257 · § 9-257
- gtp-9-258 · § 9-258
- gtp-9-259 · § 9-259
- gtp-9-260 · § 9-260
- gtp-9-261 · § 9-261
- gtp-9-262 · § 9-262
- gtp-9-263 · § 9-263
- gtp-9-264 · § 9-264
- gtp-9-265 · § 9-265
- gtp-9-266 · § 9-266
- gtp-9-267 · § 9-267
- gtp-9-268 · § 9-268
- gtp-9-269 · § 9-269
- gtp-9-270 · § 9-270
- gtp-9-271 · § 9-271