Current with changes from the 2024 Legislative Session
Section 9-201 - Duties of governing body under Section 9-205 or Section 9-209 of this subtitle or Subtitle 3 of this title(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.