Authority to impose property tax

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    (a)    A county or municipality that exercises the authority granted under this subtitle may impose a tax on property that is subject to the county’s or municipality’s property tax.

    (b)    A tax imposed under this section may not exceed:

        (1)    3.2 cents on each $100 of assessment of real property; or

        (2)    8 cents on each $100 of assessment of personal property and operating real property described in § 8–109(c) of the Tax – Property Article.


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