{"data":{"id":"us-md/md.-code-tax-property-9-232","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 9–232","heading":"","body":"(a) The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a tax credit against the county or municipal corporation property tax imposed on improvements to real property if there is installed in the improvements a complete automatic fire protection sprinkler system, installed in accordance with accepted codes and standards established by the Maryland State Fire Prevention Commission.\n(b) A county or municipal corporation may provide, by law, for:\n(1) the amount of a property tax credit under this section;\n(2) the duration of a property tax credit under this section;\n(3) the criteria and qualifications necessary to receive the credit;\n(4) the application of a property tax credit under this section to existing automatic fire protection sprinkler systems; and\n(5) any other provision necessary to carry out this section.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=9-232","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"e3ea3163476f60a8616da446a57ad56af22a5f2f58ddbe907a8d99b1819b8b77","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-9-231","next":"us-md/md.-code-tax-property-9-233"},"notice":"GroundRules: Original legal text. Not legal advice."}