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Ch. 386 2005 LAWS OF MARYLAND
CHAPTER 386
(House Bill 585)
AN ACT concerning
Dorchester County - Personal Property Tax - Exemption
FOR the purpose of exempting certain personal property from the county and
municipal corporation property tax in Dorchester County under certain
circumstances; providing for a phase in of to the personal property tax
exemption; authorizing the governing body of Dorchester County to reduce, by
law, the percent of the assessment of certain personal property for property tax
purposes under certain circumstances; providing for a phase-out of the property
tax on certain personal property under certain circumstances; repealing a
provision of law authorizing the governing body of Dorchester County to grant,
by law, a property tax credit against the county property tax imposed on
personal property; and generally relating to the personal property tax in
Dorchester County.
BY repealing
Article — Tax — Property
Section 9-311(d)
Annotated Code of Maryland
(2001 Replacement Volume and 2004 Supplement)
BY adding to
Article - Tax - Property
Section 7-402 7-513
Annotated Code of Maryland
(2001 Replacement Volume and 2004 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Section(s) 9-311(d) of Article - Tax - Property of the Annotated
Code of Maryland be repealed.
SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of Maryland
read as follows:
Article - Tax - Property
7-402.
(A) EXCEPT AS PROVIDED IN SUBSECTION (B) OF THIS SECTION, PERSONAL
PROPERTY OTHER THAN OPERATING PERSONAL PROPERTY OF A PUBLIC UTILITY IS
EXEMPT FROM THE COUNTY AND MUNICIPAL CORPORATION PROPERTY TAX IN
DORCHESTER COUNTY.
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