Division 8. Tax Assessment, Levy, and Collection

Codified through Bill No. CB-018-2026, adopted May 12, 2026, effective July 24, 2026. Source: Municode, Supplement 2026 Update 2. Editorial notes and legislative history omitted.

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Contents	Sections	Formats
Subdivision 1. Income Tax	1	HTML · MD · XML
Subdivision 1A. Property Tax	17	HTML · MD · XML
Subdivision 1B. Energy and Fuel Tax	6	HTML · MD · XML
Subdivision 2. Admissions and Amusement Tax	4	HTML · MD · XML
Subdivision 3. Hotel and Motel Tax	10	HTML · MD · XML
Subdivision 4. Senior Citizens Tax Credits	1	HTML · MD · XML
Subdivision 4A. Sales or Use Tax on Controlled Dangerous Substances	14	HTML · MD · XML
Subdivision 4B. Agricultural Land Tax Credit	1	HTML · MD · XML
Subdivision 5. Commercial Property and Single Dwelling Unit Tax Credit	4	HTML · MD · XML
Subdivision 5A. Tax Credits for Improvements to Historic Resources	1	HTML · MD · XML
Subdivision 5B. Revitalization Tax Credits	2	HTML · MD · XML
Subdivision 5C. Research and Development Personal Property Tax Exemption	1	HTML · MD · XML
Subdivision 5D. Manufacturing, Fabrication, Assembling, and Research and Development Facilities Real Property Tax Credit	1	HTML · MD · XML
Subdivision 5E. Energy Conservation Real Property Tax Credit	1	HTML · MD · XML
Subdivision 5F. Business Incubator Real Property Tax Credit	1	HTML · MD · XML
Subdivision 5G. Brownfields Property Tax Credits	5	HTML · MD · XML
Subdivision 5H. New Jobs Property Tax Credits	6	HTML · MD · XML
Subdivision 5I. High Performance Building Tax Credit	1	HTML · MD · XML
Subdivision 5J. Green Business Real and Personal Property Tax Credit	1	HTML · MD · XML
Subdivision 5K. Property Tax Credit for Accessibility Features	1	HTML · MD · XML
Subdivision 5L. Urban Agricultural Property Tax Credit	4	HTML · MD · XML
Subdivision 5M. Healthy Food Priority Area Tax Credit	1	HTML · MD · XML
Subdivision 5N. Qualified Data Centers Personal Property Tax Exemption	1	HTML · MD · XML
Subdivision 5O. Property Tax Credit for Elderly Individuals	1	HTML · MD · XML
Subdivision 6. Scenic Easement Tax Credit	6	HTML · MD · XML
Subdivision 6A. Rent Relief in Lieu of Tax Credit	1	HTML · MD · XML
Subdivision 6B. Homestead Property Tax Credit	1	HTML · MD · XML
Subdivision 6C. Religious Organization Leased Property Tax Credit	1	HTML · MD · XML
Subdivision 6D. Leased Property Tax Credit - Municipal Corporations	1	HTML · MD · XML
Subdivision 6E. Fallen Law Enforcement Officer and Fallen Rescue Worker Surviving Spouse Property Tax Credit	1	HTML · MD · XML
Subdivision 6F. Nonprofit Swim Clubs Property Tax Credit	1	HTML · MD · XML
Subdivision 7. Revolving Land Acquisition Fund	1	HTML · MD · XML
Subdivision 8. Trailer Park or Mobile Home Court Fees Tax	6	HTML · MD · XML
Subdivision 9. Manufacturing and Commercial Business Stock	1	HTML · MD · XML