Section 9-201 - Duties of governing body under § 9-205 or § 9-209 of this subtitle or Subtitle 3 of this title. - Maryland Statutes

§ 9-201. Duties of governing body under § 9-205 or § 9-209 of this subtitle or Subtitle 3 of this title.
 

(a)  "Property tax credit" defined.- In this section, "property tax credit" means a property tax credit or exemption that is granted under § 9-205 or § 9-209 of this subtitle or Subtitle 3 of this title. 

(b)  Submission to Department.- Annually on or before October 31, the Mayor and City Council of Baltimore City or each governing body that grants a property tax credit shall submit to the Department on the form that the Department provides the following information for the current taxable year: 

(1) the total value of all property tax credits granted; 

(2) an itemized list of all of the property tax credits granted for real property; and 

(3) an itemized list of the property tax credits granted for personal property. 

(c)  Forms as public records; identification of credits.- The Mayor and City Council of Baltimore City or each governing body that grants a property tax credit shall: 

(1) in the same manner as the assessment roll, make available for public inspection bound copies of the form required by subsection (b) of this section; and 

(2) identify clearly on the tax roll the properties that are granted a property tax credit under this section. 
 

[An. Code 1957, art. 81, § 9C; 1985, ch. 8, § 2; 1986, chs. 171, 822; 1995, ch. 3, § 1; 2000, ch. 492, § 2; ch. 493, § 2.]