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Ch. 291 2006 LAWS OF MARYLAND
Approved May 2, 2006.
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CHAPTER 291
(House Bill 7)
AN ACT concerning
Charles County - Property Tax - Payment Deferral
FOR the purpose of authorizing the governing body of Charles County to provide, by
law, a certain payment deferral of the county property tax for certain residential
real property; requiring the governing body of Charles County under certain
circumstances to specify certain amounts, the duration restrictions, and income
and age eligibility requirements for the payment deferral; authorizing the
governing body of Charles County to provide a tax deferral for certain taxable
years under certain circumstances; requiring the payment of certain deferred
property taxes under certain circumstances; requiring the governing body of
Charles County under certain circumstances to provide certain information in a
taxpayer's annual property tax bill; requiring that a payment deferral be
authorized by a certain written agreement; requiring certain written
agreements to be recorded in certain land records; providing for a certain lien
attachment under certain circumstances; providing for the application of this
Act: and generally relating to property tax deferrals in Charles County for
certain residential real property.
BY adding to
Article - Tax - Property
Section 10-204.4
Annotated Code of Maryland
(2001 Replacement Volume and 2005 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
Article - Tax - Property
10-204.4.
(A) NOTWITHSTANDING SUBTITLE 1 OF THIS TITLE, THE GOVERNING BODY OF
CHARLES COUNTY MAY AUTHORIZE, BY LAW, A PAYMENT DEFERRAL OF THE COUNTY
PROPERTY TAX FOR RESIDENTIAL REAL PROPERTY OCCUPIED AS THE PRINCIPAL
RESIDENCE OF THE OWNER
(B) AN OWNER IS ELIGIBLE FOR A PAYMENT DEFERRAL UNDER SUBSECTION
(A) OF THIS SECTION IF THE OWNER OR AT LEAST 1 OF THE OWNERS:
(1) HAS RESIDED IN THE DWELLING FOR A PERIOD OF AT LEAST 5
CONSECUTIVE YEARS; AND
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