Maryland Code, TAX – PROPERTY 9-212
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Terms Used In Maryland Code, TAX - PROPERTY 9-212
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- County: means a county of the State or Baltimore City. See
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
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 real property that is used solely as a tobacco barn.