§ 9-261. Burial ground

MD Tax-Prop Code § 9-261 (2019) (N/A)
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(a)    The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on an improvement of real property that substantiates, demarcates, commemorates, or celebrates a burial ground.

(b)    The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may provide, by law, for:

(1)    the amount and duration of the property tax credit under this section;

(2)    additional eligibility criteria for the tax credit under this section;

(3)    regulations and procedures for the application and uniform processing of requests for the credit; and

(4)    any other provision necessary to carry out this section.