Md. Code, Tax-Prop. § 9-271

Current with changes from the 2024 Legislative Session
Section 9-271 - Fire safety improvements
(a) The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may grant, by law, a tax credit against the county or municipal corporation property tax imposed on an apartment building, a condominium building, or a building owned by a cooperative housing corporation if the owner of the apartment building, the condominium association, or the cooperative housing corporation made fire safety improvements to the building on or after July 1, 2024.
(b) The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:
(1) the amount and duration of the tax credit under this section;
(2) additional eligibility criteria for the tax credit under this section; and
(3) any other provision necessary to carry out this section.

Md. Code, TP § 9-271

Added by 2024 Md. Laws, Ch. 897,Sec. 1, eff. 6/1/2024.
Added by 2024 Md. Laws, Ch. 744,Sec. 1, eff. 6/1/2024.
This section is set out more than once due to postponed, multiple, or conflicting amendments.