Md. Code Ann., Tax-Prop. § 7-521

Showing this section's text as in effect on January 1, 2019 (in force January 1, 2019 – January 1, 2023). View current text →

// EFFECTIVE UNTIL JUNE 30, 2022 PER CHAPTER 131 OF 2017 //

(a) In this section, “local historic district” means a district that the governing body of Howard County has designated under local law as historic.

(b) The governing body of Howard County may exempt personal property that is owned or leased by a business entity from the Howard County property tax if the business entity is located in a local historic district or a National Register District.

Official source: Maryland General Assembly. Reproduced from public-domain Maryland statutes; confirm against the official source for the current text. Not legal advice.