(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 […]
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.
(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.
Except as otherwise provided by this article, property tax is imposed for the taxable year.
