Maryland § 9-214
Full text of Maryland Maryland Code § 9-214, with citation guidance and answers to common questions.
§ 9-214.
(a) The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on that portion of the real property on which an improvement is substantially completed if:
(1) the property is owned by a business having at least 25 employees; and
(2) the improvement contains an area set aside and dedicated exclusively for a child care center that is:
(i) registered as a family child care home or large family child care home under Title 9.5, Subtitle 3 of the Education Article; or
(ii) licensed as a child care center under Title 9.5, Subtitle 4 of the Education Article.
(b) The amount of the annual credit may not exceed $10,000 or the amount of county or municipal corporation property tax attributable to that portion of property for which the credit was granted, whichever is less.
(c) Subject to subsection (b) of this section, the Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may provide, by law, for:
(1) the amount and duration of the property tax credit under this section; and
(2) any other provision necessary to carry out the property tax credit under this section.
Frequently Asked Questions About Maryland § 9-214
What does Maryland Code § 9-214 cover?
Section 9-214 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 § 9-214?
A common citation format is "Maryland Code § 9-214" (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 § 9-214 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.