<?xml version='1.0' encoding='utf-8'?>
<section article="gtp" article_name="Tax - Property" number="12-116" title_number="12" title_name="Recordation Taxes" subtitle_number="1">
  <text>The Mayor and City Council of Baltimore City or the governing body of a county may exempt, by law, from the recordation tax an instrument of writing that transfers property from or grants a security interest from:</text>
  <level label="1">
    <text>the United States;</text>
  </level>
  <level label="2">
    <text>the State;</text>
  </level>
  <level label="3">
    <text>an agency of the State; or</text>
  </level>
  <level label="4">
    <text>a political subdivision in the State.</text>
  </level>
</section>
