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158
LAWS OF MARYLAND
Ch. 8
REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
9A(a), the first sentence of (m) and the second
sentence, as that sentence related to the reporting
requirement of a county.
In subsection (a) of this section, the reference to
"the Mayor and City Council" of Baltimore City is
added for clarity.
Also in subsection (a) of this section, the defined
term "law" is substituted for the former phrase
"ordinance or resolution", for clarity.
Also in subsection (a) of this section, the defined
term "assessment" is substituted for the former term
"total assessed value", for clarity.
In subsection (b) of this section, the defined term
"law" is added for clarity.
Also in subsection (b) of this section, the reference
to a county "that reduces or eliminates the percent of
assessment of taxable personal property under
subsection (a) of this section" is substituted for the
former reference to "whenever such an ordinance or
resolution is adopted, ... pursuant to the provisions
of this subsection", for clarity.
The balance of former Art. 81, § 9A(m), which related
to the requirement that municipal corporations report
their action to tax or exempt some kinds of personal
property, now appears in § 7-109 of this subtitle.
Defined terms: "Assessment" § 1-101
"County" § 1-101 "County property tax" § 1-101
"Department" § 1-101 "Governing body" § 1-101
"Law" § 1-101
7-109. SAME -- MUNICIPAL CORPORATIONS.
(A) POWER GRANTED.
THE PERSONAL PROPERTY DESCRIBED IN §§ 7-222, 7-223, 7-224,
7-225, AND 7-226 OF THIS TITLE IS SUBJECT TO OR EXEMPT FROM THE
MUNICIPAL CORPORATION PROPERTY TAX TO THE EXTENT AUTHORIZED BY
THE GOVERNING BODY OF THE MUNICIPAL CORPORATION BY LAW.
(B) ASSESSMENT PROVIDED.
IF ANY PERSONAL PROPERTY REFERRED TO IN SUBSECTION (A) OF
THIS SECTION IS EXEMPT FROM COUNTY PROPERTY TAX BUT IS SUBJECT TO
MUNICIPAL CORPORATION PROPERTY TAX, THE DEPARTMENT OR THE
SUPERVISOR SHALL PROVIDE THE MUNICIPAL CORPORATION WITH THE
ASSESSMENT OF THE PERSONAL PROPERTY.
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