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PARRIS N. GLENDENING, Governor
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Ch. 186
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13-207.
(a) An instrument of writing is not subject to transfer tax to the same extent
that it is not subject to recordation tax under:
(18) § 12-108(y) of this article (Transfer from predecessor entity to limited
liability company); [or]
(19) § 12-108(z) of this article (Transfer from a Class I Railroad Carrier to
its wholly-owned limited liability company); OR
(20) § 12-108(AA) OF THIS ARTICLE (TRANSFERS INVOLVING CERTAIN
MARYLAND STADIUM AUTHORITY AFFILIATES).
13-403.1.
AN INSTRUMENT OF WRITING PURSUANT TO WHICH THE MARYLAND STADIUM
AUTHORITY TRANSFERS TITLE TO, OR CREATES A LEASEHOLD INTEREST IN, REAL
PROPERTY IF THE TRANSFEREE OR LESSEE IS AN AUTHORITY AFFILIATE WITHIN
THE MEANING OF AS DEFINED IN § 13-701(T) OF THE FINANCIAL INSTITUTIONS
ARTICLE IS NOT SUBJECT TO A COUNTY TRANSFER TAX.
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
July 1, 2000.
Approved April 25, 2000.
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CHAPTER 186
(House Bill 1302)
AN ACT concerning
Economic Development - Property Tax Payments - Hippodrome Performing
Arts Center
FOR the purpose of enabling the owner of the Hippodrome Performing Arts Center to
negotiate a payment in lieu of property taxes with the Baltimore City Board of
Estimates; and making this Act contingent on the taking effect of another Act.
BY adding to
Article - Tax - Property
Section 7-504.4
Annotated Code of Maryland
(1994 Replacement Volume and 1999 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
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- 923 -
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