§ 16-404. Authority to impose property tax

MD Local Gov Code § 16-404 (2019) (N/A)
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(a)    A county or municipality that exercises the authority granted under this subtitle may impose a tax on property that is subject to the county’s or municipality’s property tax.

(b)    A tax imposed under this section may not exceed:

(1)    3.2 cents on each $100 of assessment of real property; or

(2)    8 cents on each $100 of assessment of personal property and operating real property described in § 8–109(c) of the Tax – Property Article.