Section 9-235 – Amateur Sport Athletic Fields
(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 athletic fields that are used exclusively for amateur sports. (b) The Mayor and City Council of Baltimore City or […]
Section 9-251 – Marine Trade Waterfront Property
(a) In this section: (1) “marine trade waterfront property” means real property that: (i) is adjacent to the tidal waters of the State; (ii) is used primarily for an activity or business that requires direct access to, or location in, marine waters due to the nature of the activity or business; and (iii) for the most recent 3–year period, has […]
Section 9-236 – Rehabilitated Property
(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 property tax credit under this section against the county or municipal corporation property tax imposed on real property that is rehabilitated under regulations adopted by the governing body. (b) (1) A property […]
Section 9-252 – Habitat for Humanity Property
(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 […]
Section 9-237 – Property Used for Practicing Dentistry in Underserved Areas
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 that is used in practicing dentistry in a geographic area of the State that has been […]
Section 9-253 – Urban Agricultural Property
(a) (1) In this section the following words have the meanings indicated. (2) “Urban agricultural property” means real property that is: (i) at least one–eighth of an acre and not more than 5 acres; (ii) located in a priority funding area, as defined in § 5–7B–02 of the State Finance and Procurement Article; and (iii) used for urban agricultural purposes. (3) “Urban […]
Section 9-238 – Property Owned by Community Association
(a) In this section, “community association” means: (1) a neighborhood organization that: (i) is comprised of city blocks of at least 25 households or 25% of the households of a local neighborhood consisting of 40 or more individual households, whichever is less, as defined by specific geographic boundaries in the bylaws or charter of the association; (ii) is exempt […]
Section 9-239 – Machinery and Equipment of an Electricity Generation Facility
(a) (1) In this section the following words have the meanings indicated. (2) “Existing electricity generation facility” means an electricity generation facility that: (i) exists in a county before June 1, 2001; and (ii) receives approval for a modification under § 7–205 of the Public Utilities Article. (3) “Machinery and equipment of a new electricity generation facility” means machinery and equipment […]
Section 9-240 – Buildings Located in Arts and Entertainment District
(a) In this section, “arts and entertainment district”, “arts and entertainment enterprise”, and “qualifying residing artist” have the meanings stated in § 4–701 of the Economic Development Article. (b) The governing body of a county or municipal corporation may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on a […]
Section 9-241 – Tax Credit for a Business That Provides Computers to Employees for Home Use
(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 […]