§ 9–244
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 9-244 (2026)
Title 9. Property Tax Credits and Property Tax Relief
Subtitle 2. Statewide Optional
§ 9–244LinkCopy Citation
(a)
The governing body of a county or of a municipal corporation or the Mayor and City Council of Baltimore City may grant, by law, a tax credit against the county or municipal corporation property tax imposed on a nonprofit swim club that uses its facility exclusively to provide a recreational outlet for a local community.
(b)
The governing body of a county or of a municipal corporation or the Mayor and City Council of Baltimore City may provide, by law, for:
(1)
the amount and duration of the tax credit under this section;
(2)
additional eligibility criteria for the tax credit under this section;
(3)
regulations and procedures for the administration of requests for the tax credit under this section; and
(4)
any other provision necessary to carry out the tax credit under this section.