Maryland § 6-303
Full text of Maryland Maryland Code § 6-303, with citation guidance and answers to common questions.
§ 6-303.
(a) (1) Except as provided in paragraph (2) of this subsection, in each year after the date of finality and before the following June 20, the governing body of each municipal corporation annually shall set the tax rate for the next taxable year on all assessments of property subject to municipal corporation property tax.
(2) If not otherwise prohibited by this article, the governing body of a municipal corporation may set special rates for any class of property that is subject to the municipal corporation property tax.
(b) The governing body of a municipal corporation may change a property tax rate that is fixed in its charter if:
(1) the rate causes a loss of revenue because of exemption of property that is subject to the tax rate; or
(2) a loss of revenue is caused by any special rate of municipal corporation property tax.
(c) (1) Unless otherwise provided by the governing body of the municipal corporation:
(i) there shall be a single municipal corporation property tax rate for all real property subject to municipal corporation property tax except for operating real property described in § 8-109(c) of this article; and
(ii) the municipal tax rate applicable to personal property and the operating real property described in § 8-109(c) of this article for taxable years beginning after June 30, 2001 shall be 2.5 times the rate for real property.
(2) Paragraph (1) of this subsection does not affect a special rate prevailing in a taxing district or part of a municipal corporation.
Frequently Asked Questions About Maryland § 6-303
What does Maryland Code § 6-303 cover?
Section 6-303 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 6-303?
A common citation format is "Maryland Code § 6-303" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 6-303 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.