§ 14–902
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 14-902 (2026)
Title 14. Procedure
Subtitle 9. Abatements, Credits, and Refunds
§ 14–902LinkCopy Citation
(a)
(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(d) of this title.
(b)
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.