§ 7–511.1

Statutes in effect as of October 1, 2026.

Md. Code Ann., Tax-Prop. § 7-511.1 (2026)

Title 7. Property Tax Exemptions

Subtitle 5. County Exemptions -- Optional; Payments in Lieu of Taxes

(a)

In this section, “business incubator” has the meaning stated in § 9–247 of this article.

(b)

The governing body of Garrett County may exempt from the county property tax real property that is:

(1)

owned by the Garrett College Board of Trustees;

(2)

known as the Garrett Information Enterprise Center; and

(3)

used as a business incubator.