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MARVIN MANDEL, Governor 1897
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SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1977.
Approved April 29, 1977.
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CHAPTER 243
(House Bill 138)
AN ACT concerning
Municipal Corporations — Abatement of
Property Taxes
FOR the purpose of requiring that, whenever a municipal
corporation acquires any public property for public
purposes, the real property taxes on the property
shall be abated or decreased from the date of
acquisition of the property.
BY repealing and reenacting, with amendments,
Article 81 — Revenue and Taxes
Section 67(b)
Annotated Code of Maryland
(1975 Replacement Volume and 1976 Supplement)
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SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Section 67(b) of Article 81 - Revenue and
Taxes, of the Annotated Code of Maryland (1975
Replacement Volume and 1976 Supplement) be and it is
hereby repealed and reenacted, with amendments, to read
as follows:
Article 81 - Revenue and Taxes
67.
(b) (1) When the State, any county, MUNICIPAL
CORPORATION, or Baltimore City acquires all or a portion
of any property for public purposes, the real property
taxes on the property shall be abated or decreased by the
supervisor of assessments from the date of acquisition of
the property. At the time of settlement, the settlement
officer shall retain from any available funds sufficient
moneys to pay any property taxes due for the property to
the date of acquisition by the State, county, MUNICIPAL
CORPORATION, or Baltimore City which shall be
nonrefundable.
(2) When taxes have been prepaid by the
owner, the settlement officer shall reimburse the owner
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