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

MD Tax-Prop Code § 9-201 (2019) (N/A)
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(a)    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)    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)    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.

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