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<section article="gtp" article_name="Tax - Property" number="9-201" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional">
  <level label="a">
    <text>In this section, “property tax credit” means a property tax credit or exemption that is granted under § 9-205 or § 9-209 of this subtitle or Subtitle 3 of this title.</text>
  </level>
  <level label="b">
    <text>Annually on or before October 31, the Mayor and City Council of Baltimore City or each governing body that grants a property tax credit shall submit to the Department on the form that the Department provides the following information for the current taxable year:</text>
    <level label="1">
      <text>the total value of all property tax credits granted;</text>
    </level>
    <level label="2">
      <text>an itemized list of all of the property tax credits granted for real property; and</text>
    </level>
    <level label="3">
      <text>an itemized list of the property tax credits granted for personal property.</text>
    </level>
  </level>
  <level label="c">
    <text>The Mayor and City Council of Baltimore City or each governing body that grants a property tax credit shall:</text>
    <level label="1">
      <text>in the same manner as the assessment roll, make available for public inspection bound copies of the form required by subsection (b) of this section; and</text>
    </level>
    <level label="2">
      <text>identify clearly on the tax roll the properties that are granted a property tax credit under this section.</text>
    </level>
  </level>
</section>
