Md. Code, Tax-Prop. § 14-902
Md. Code, Tax-Prop. § 14-902
Maryland · Maryland Code, Tax - Property · Status: effective
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- Citation
- Md. Code, Tax-Prop. § 14-902, Maryland, version 1 as recorded 2026-09-29, yourstate.us, https://yourstate.us/provision/1791069
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Full text
(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(d) 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.