{"data":{"id":"us-md/md.-code-tax-property-14-902","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 14–902","heading":"","body":"(a) (1) In this section the following words have the meanings indicated.\n(2) “Qualified brownfields site” has the meaning stated in § 5–301 of the Economic Development Article.\n(3) “Tax” has the meaning stated in § 14–801(d) of this title.\n(b) The governing body of a county or municipal corporation may grant, by law, a tax abatement against the overdue county or municipal corporation property taxes imposed on real property that is designated as a qualified brownfields site.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=14-902","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"b341e688841178ee69b7e93897c6ba76c728303f76f64c28233d833a0e0332e6","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-14-901","next":"us-md/md.-code-tax-property-14-904"},"notice":"GroundRules: Original legal text. Not legal advice."}