§ 6–203
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 6-203 (2026)
Title 6. Taxable Property; Imposition of Tax; Setting Tax Rates
Subtitle 2. Imposition of Taxes
§ 6–203LinkCopy Citation
(a)
Except as otherwise provided in this article, the governing body of a municipal corporation may impose municipal corporation property tax on those classes of property that it selects to be subject to municipal corporation property tax.
(b)
The municipal corporation property tax is imposed only on assessments made under Title 8 of this article.