State Codes and Statutes
Statutes > Maryland > Tax-property > Title-14 > Subtitle-9 > 14-902§ 14-902. Tax abatement.
(a) Definitions.-
(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) Abatement on property designated as brownfields site.- 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.
[1997, chs. 1, 2; 2000, ch. 61, § 6; 2001, ch. 29, § 1; ch. 608; 2008, ch. 307, § 1.]
