# Tax - Property (GTP)

## Title 6. Taxable Property; Imposition of Tax; Setting Tax Rates

### Subtitle 2. Imposition of Taxes

#### Section 6-202.1

The Mayor and City Council of Baltimore City or the governing body of a county may establish, by law, a subclass of real property consisting of vacant lots or improved property cited as vacant and unfit for habitation or other authorized use on a housing or building violation notice. 

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Md. Code Ann., Tax-Prop. (as displayed at mgaleg.maryland.gov, October 16, 2026)