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2013 Maryland Code
TAX - PROPERTY
§ 14-902 - Tax abatement


MD Tax-Prop Code § 14-902 (2013) What's This?

§14-902.

(a) (1) In this section the following words have the meanings indicated.

(2) “Qualified brownfields site” has the meaning stated in § 5-301 of the Economic Development Article.

(3) “Tax” has the meaning stated in § 14-801(c) of this title.

(b) The governing body of a county or municipal corporation may grant, by law, a tax abatement against the overdue county or municipal corporation property taxes imposed on real property that is designated as a qualified brownfields site.

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