State Codes and Statutes
Statutes > Maryland > Tax-property > Title-6 > Subtitle-2 > 6-203§ 6-203. Imposition of municipal corporation property tax.
(a) In general.- Except as otherwise provided in this article, the governing body of a municipal corporation may impose municipal corporation property tax on those classes of property that it selects to be subject to municipal corporation property tax.
(b) Assessments subject to tax.- The municipal corporation property tax is imposed only on assessments made under Title 8 of this article.
[An. Code 1957, art. 81, § 12; 1985, ch. 8, § 2; 2002, ch. 119.]
