Maryland § 9-301
Full text of Maryland Maryland Code § 9-301, with citation guidance and answers to common questions.
§ 9-301.
(a) Except as otherwise specifically provided, the provisions of this section apply to property tax credits granted under this subtitle.
(b) A property tax credit granted under this subtitle shall be granted against 100% of all property tax or special district charges that otherwise would be due.
(c) The Mayor and City Council of Baltimore City or the appropriate governing body may adopt regulations necessary to carry out the property tax credit provisions of this subtitle.
(d) When a tax bill is sent to a taxpayer who is entitled to a property tax credit under this subtitle, the Mayor and City Council of Baltimore City or the appropriate governing body shall give notice of each property tax credit under this subtitle that the taxpayer is entitled to.
(e) (1) To receive a property tax credit under this subtitle, a taxpayer shall apply for the property tax credit.
(2) Except as provided under § 9-312 of this subtitle for Frederick County, if a taxpayer fails to apply for a property tax credit under this subtitle on or before October 1 of each taxable year, the property tax credit may not be granted.
(3) A taxpayer shall state under oath that the facts in the application are true.
(f) (1) The Mayor and City Council of Baltimore City or each governing body that grants a property tax credit under this subtitle shall designate the administrative unit or official to administer each tax credit that it grants under this subtitle.
(2) Annually on or before December 31, the Mayor and City Council of Baltimore City or each governing body that grants a property tax credit under this subtitle shall submit to the Department on the form that the Department provides:
(i) the total value of all property tax credits granted by the governing body under this subtitle;
(ii) an itemized list of the property tax credits granted for real property; and
(iii) an itemized list of the property tax credits granted for personal property.
(3) The Mayor and City Council of Baltimore City or each governing body that grants a property tax credit under this subtitle shall:
(i) in the same manner as the assessment roll, make available for public inspection bound copies of the forms required by paragraph (2) of this subsection; and
(ii) identify clearly on the tax roll the properties that are granted a property tax credit under this subtitle.
Frequently Asked Questions About Maryland § 9-301
What does Maryland Code § 9-301 cover?
Section 9-301 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 § 9-301?
A common citation format is "Maryland Code § 9-301" (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 § 9-301 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.