{"data":{"id":"us-md/md.-code-tax-property-9-231","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 9–231","heading":"","body":"(a) In this section, “foreign trade zone” means a foreign trade zone or subzone established under federal law.\n(b) The governing body of a county or municipal corporation may grant, by law, a property tax credit against the county or municipal property tax imposed on personal property, other than operating personal property of a public utility, if the personal property is located in a foreign trade zone that is within that county or municipal corporation.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=9-231","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"e3510b026478ad7d16683125bf011c6796d5a0ee807a9a9fcbaa60f282fc65d3","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-9-230","next":"us-md/md.-code-tax-property-9-232"},"notice":"GroundRules: Original legal text. Not legal advice."}