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MARVIN MANDEL, Governor 3323
and they are hereby repealed; and that new Section
9C(j-1) be and it is hereby added to this Article and
Code; and that Section 9C(j-4) be and it is hereby
renumbered to be Section 9C(j-2) of this Article and
Code; and all to read as follows:
Article 81 - Revenue and Taxes
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9C.
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(a) Except as otherwise stated herein, the governing
bodies of Baltimore City and of the following counties,
and of any city located within the county, shall grant a
single mandatory credit against the amount of any county
or city ordinary taxes or any other special charges or
assessments specifically described herein, whichever is
applicable, levied in the respective counties or cities
against the property described in this section. The
credit shall be allowed in the amount of the total
assessed value of the property multiplied by the
applicable ordinary tax rate or in the total amount of
the special charges or assessments. The governing body
shall designate the administrative unit or official to
administer the tax credits authorized herein, and may
also adopt such rules and regulations as may be needed
for the administration of this section, to the extent not
inconsistent with this section. Each taxpayer entitled
to a credit shall be given a notice of the credit at the
time the tax bill is sent to him. He may apply for the
credit at any time up to October 1 of the taxable year,
but if he has not made application on or before this
date, the credit shall not be allowed. Application shall
be made under oath or affirmation.
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(J-4) IN HARFORD COUNTY, THE COUNTY COUNCIL MAY
PERMIT A TAX CREDIT, FOR HARFORD COUNTY TAXES ONLY, FOR
REAL PROPERTY WHICH IS OWNED BY THE NORTH HARFORD GAME
AN FISH ASSOCIATION, INC, ON WHEELER SCHOOL ROAD, AND
USED EXCLUSIVELY FOR THE PURPOSES OF THE ORGANIZATION.
[(j-4)] (j-5) In Howard County, the County Council
may, by law, provide for tax credits against the amount
of county taxes with respect to real or tangible personal
property owned by community associations and used for
community, civic, educational, library or park purposes.
These credits may not be granted for any swimming pools,
tennis courts or similar recreational facilities.
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[(j?1) In Harford County, the County Council is
authorized to permit tax credits, for Harford County
taxes only, for silos used for processing or storage of
animal feed incidental to the operation of the farm on
which the silo is located.]
[(j-2) In Harford County, the County Council is
authorized to permit tax credits, for Harford County
taxes only, for real property owned by community
associations and used for public parks, playgrounds, or
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