Current with changes from the 2024 Legislative Session
Section 9-261 - Burial ground(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.Added by 2018 Md. Laws, Ch. 507,Sec. 2, eff. 6/1/2018.Added by 2018 Md. Laws, Ch. 506,Sec. 2, eff. 6/1/2018.