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Ch. 80 2000 LAWS OF MARYLAND
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(2) for personal property, the value to which the property tax rate may be
applied.
6-301.
(a) Except as provided in subsection (b) of this section, the Board of Public
Works annually shall set the [rate] RATES for State property tax for the next taxable
year as authorized by the General Assembly.
6-302.
(b) (1) Except as provided in subsection (c) of this section, §§ 6-305 and
6-306 of this subtitle and § 6-203 of this title[,]:
(I) there shall be a single county property tax rate for all REAL
property subject to county property tax EXCEPT FOR OPERATING REAL PROPERTY
DESCRIBED IN § 8-109(C) OF THIS ARTICLE; AND
(II) THE COUNTY TAX RATE APPLICABLE TO PERSONAL PROPERTY
AND THE OPERATING REAL PROPERTY DESCRIBED IN § 8-109(C) OF THIS ARTICLE
FOR TAXABLE YEARS BEGINNING AFTER JUNE 30, 2001 SHALL BE 2.5 TIMES THE RATE
FOR REAL PROPERTY.
(2) Paragraph (1) of this subsection does not affect a special rate
prevailing in a taxing district or part of a county.
6- 303.
(c) (1) Except as provided in subsection (a)(2) of this section and § 6-305 of
this subtitle[,]:
(I) there shall be a single municipal corporation property tax rate
for all REAL property subject to municipal corporation property tax EXCEPT FOR
OPERATING REAL PROPERTY DESCRIBED IN § 8-109(C) OF THIS ARTICLE; AND
(II) THE MUNICIPAL TAX RATE APPLICABLE TO PERSONAL
PROPERTY AND THE OPERATING REAL PROPERTY DESCRIBED IN § 8-109(C) OF THIS
ARTICLE FOR TAXABLE YEARS BEGINNING AFTER JUNE 30, 2001 SHALL BE 2.5 TIMES
THE RATE FOR REAL PROPERTY.
(2) Paragraph (1) of this subsection does not affect a special rate
prevailing in a taxing district or part of a municipal corporation.
7- 207.
(b) Except as provided in subsection (d) of this section, a dwelling house is
exempt from property tax to the extent of [$6,000] $15,000 of its assessment if the
dwelling house is owned by:
(1) a blind individual; or
(2) a surviving spouse.
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- 636 -
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