Maryland § 7-523
Full text of Maryland Maryland Code § 7-523, with citation guidance and answers to common questions.
§ 7-523.
(a) The governing body of a county may enter into an agreement with a broadband services provider located in the county for a negotiated payment by the provider in lieu of taxes on property located in the county and owned by the provider.
(b) An agreement for a negotiated payment in lieu of taxes under this section shall provide that, for the term specified in the agreement:
(1) the provider shall pay to the county a specified amount each year in lieu of the payment of county real and personal property tax; and
(2) all or a specified part of the provider’s real and personal property located in the county shall be exempt from county property tax for the term of the agreement.
(c) As specified in an agreement for a negotiated payment in lieu of taxes under this section, for the term specified in the agreement, the provider’s real and personal property located in the county is exempt from county property tax.
Frequently Asked Questions About Maryland § 7-523
What does Maryland Code § 7-523 cover?
Section 7-523 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 § 7-523?
A common citation format is "Maryland Code § 7-523" (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 § 7-523 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.