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Maryland Code, Tax-Property § 9-244

Current as of January 01, 2025 | Updated by Findlaw Staff

(a) The governing body of a county or of a municipal corporation or the Mayor and City Council of Baltimore City may grant, by law, a tax credit against the county or municipal corporation property tax imposed on a nonprofit swim club that uses its facility exclusively to provide a recreational outlet for a local community.

(b) The governing body of a county or of a municipal corporation or the Mayor and City Council of Baltimore City 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;

(3) regulations and procedures for the administration of requests for the tax credit under this section; and

(4) any other provision necessary to carry out the tax credit under this section.

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Cite this article: FindLaw.com - Maryland Code, Tax-Property § 9-244 - last updated January 01, 2025 | https://codes.findlaw.com/md/tax-property/md-code-tax-property-sect-9-244/

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