§ 9–231
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 9-231 (2026)
Title 9. Property Tax Credits and Property Tax Relief
Subtitle 2. Statewide Optional
§ 9–231LinkCopy Citation
(a)
In this section, “foreign trade zone” means a foreign trade zone or subzone established under federal law.
(b)
The governing body of a county or municipal corporation may grant, by law, a property tax credit against the county or municipal property tax imposed on personal property, other than operating personal property of a public utility, if the personal property is located in a foreign trade zone that is within that county or municipal corporation.