Current with changes from the 2024 Legislative Session
Section 9-232 - Improvements with complete automatic fire protection sprinkler system(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 tax credit against the county or municipal corporation property tax imposed on improvements to real property if there is installed in the improvements a complete automatic fire protection sprinkler system, installed in accordance with accepted codes and standards established by the Maryland State Fire Prevention Commission.(b) A county or municipal corporation may provide, by law, for:(1) the amount of a property tax credit under this section;(2) the duration of a property tax credit under this section;(3) the criteria and qualifications necessary to receive the credit;(4) the application of a property tax credit under this section to existing automatic fire protection sprinkler systems; and(5) any other provision necessary to carry out this section.