Section 6-104 – Stock in Business of Manufacturing or Commercial Business
Except as otherwise provided in §§ 7-222 and 7-226 of this article, any stock in business of a person who engages in a manufacturing or commercial business in the State is subject to property tax.
Section 6-201 – Imposition of State Property Tax
(a) Except as otherwise provided in this article, the State may impose State property tax on the assessment of property that is subject to the State property tax. (b) The Mayor and City Council of Baltimore City or the governing body of a county is not required to pass any law to incorporate the State property tax […]
Section 6-202 – Imposition of County Property Tax
The Mayor and City Council of Baltimore City or the governing body of a county may impose property tax on the assessment of property that is subject to that county’s property tax.
Section 6-203 – Imposition of Municipal Corporation Property Tax
(a) Except as otherwise provided in this article, the governing body of a municipal corporation may impose municipal corporation property tax on those classes of property that it selects to be subject to municipal corporation property tax. (b) The municipal corporation property tax is imposed only on assessments made under Title 8 of this article.
Section 6-204 – Imposition of Taxes for Taxable Year
Except as otherwise provided by this article, property tax is imposed for the taxable year.
Section 6-301 – Setting of State Property Tax Rate
(a) Except as provided in subsection (b) of this section, the Board of Public Works annually shall set the rates for State property tax for the next taxable year as authorized by the General Assembly. (b) (1) Intangible personal property is subject to State property tax as otherwise provided in this title at the rate set annually by […]
Section 6-302 – Setting of County Property Tax Rate
(a) Except as otherwise provided in this section and after complying with § 6–305 of this subtitle, in each year after the date of finality and before the following July 1, the Mayor and City Council of Baltimore City or the governing body of each county annually shall set the tax rate for the next taxable […]
Section 6-303 – Setting of Municipal Corporation Property Tax Rate
(a) (1) Except as provided in paragraph (2) of this subsection, in each year after the date of finality and before the following July 1, the governing body of each municipal corporation annually shall set the tax rate for the next taxable year on all assessments of property subject to municipal corporation property tax. (2) If not otherwise […]
Section 6-304 – No Additional Law Necessary for Special Rate
If a special rate of county or municipal corporation property tax is provided by this subtitle, that rate may be applied to the appropriate assessment of property without the Mayor and City Council of Baltimore City or the governing body of the county or of the municipal corporation passing a law to set that rate.
Section 6-305 – County Tax Rate in Certain Municipal Corporations
(a) In this section, “tax setoff” means: (1) the difference between the general county property tax rate and the property tax rate that is set for assessments of property in a municipal corporation; or (2) a payment to a municipal corporation to aid the municipal corporation in funding services or programs that are similar to county services or […]