<?xml version='1.0' encoding='utf-8'?>
<baltimore-city-law heading="Subtitle 12 – Alley and Footway Assessment Credits">
  <section prefix="§" num="12-1" heading="Persons eligible.">
    <text>A property owner who receives a statement of assessments from the Director of Transportation for the grading, paving, or repairing of an alley or footway shall be eligible for a credit on the amount assessed if the property owner received a homeowner’s property tax credit in the fiscal year immediately previous to the year in which the assessment statement is received.</text>
    <annotation type="Prior Codifications">City Code, 1976/83, art. 26, §11A(1st sen.)</annotation>
    <annotation type="History">Ord. 89-289</annotation>
    <annotation type="History">Ord. 15-435</annotation>
  </section>
  <section prefix="§" num="12-2" heading="Amount of credit.">
    <text>The credit provided by this subtitle shall be equivalent to the same percentage that the homeowner’s property tax credit provided for in Tide 9, Sub&lt;cite data-doc="Md. Code" data-path="gtp"&gt;title 1 of the Tax-Property Article of the Maryland Code&lt;/cite&gt; bears to the total real property tax bill.</text>
    <annotation type="Prior Codifications">City Code, 1976/83, art. 26, §11A(2nd sen.)</annotation>
    <annotation type="History">Ord. 89-289</annotation>
  </section>
</baltimore-city-law>
