{"data":{"id":"us-md/md.-code-tax-property-7-504.4","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 7–504.4","heading":"","body":"(a) (1) In this section the following words have the meanings indicated.\n(2) “Hippodrome Performing Arts Center facility” means the Hippodrome Performing Arts facility as defined in § 10–601 of the Economic Development Article.\n(3) “Hippodrome Performing Arts Center site” means the Hippodrome Performing Arts site as defined in § 10–601 of the Economic Development Article.\n(b) The Hippodrome Performing Arts Center site and the Hippodrome Performing Arts Center facility are subject to property taxes unless:\n(1) such properties are used principally as a performing arts center; and\n(2) the owner of such properties and the Baltimore City Board of Estimates agree on a payment that the owner shall make to Baltimore City in lieu of Baltimore City real property taxes.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=7-504.4","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"11fe992038d17a3f38d9692bd07d7e6c7910959e7ef280a9108fe6b75553d492","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-7-504.3","next":"us-md/md.-code-tax-property-7-505"},"notice":"GroundRules: Original legal text. Not legal advice."}