Maryland Code, TAX – PROPERTY 9-201
Terms Used In Maryland Code, TAX - PROPERTY 9-201
- Personal property: All property that is not real property.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
(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.