{"data":{"id":"us-md/md.-code-tax-property-7-108","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 7–108","heading":"","body":"(a) The governing body of a county may reduce, by law, the percent of the assessment of any personal property that is subject to the county property tax under § 7-222 or § 7-225 of this title.\n(b) A county that reduces or eliminates the percent of assessment of taxable personal property under subsection (a) of this section shall submit a copy of the law to the Department. If the Department receives a copy of the law on or before May 1, the change shall be effective for the taxable year following the date the law is enacted.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=7-108","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"df1e0a1ded625ea170482e216b73b68b5d0383fce6c8f0bd4a855b91d9c7b2ff","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-7-107","next":"us-md/md.-code-tax-property-7-109"},"notice":"GroundRules: Original legal text. Not legal advice."}