{"data":{"id":"us-md/md.-code-tax-property-9-240","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 9–240","heading":"","body":"(a) In this section, “arts and entertainment district”, “arts and entertainment enterprise”, and “qualifying residing artist” have the meanings stated in § 4–701 of the Economic Development Article.\n(b) The governing body of a county or municipal corporation may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on a manufacturing, commercial, or industrial building that:\n(1) is located in an arts and entertainment district; and\n(2) is wholly or partially constructed or renovated to be capable for use by a qualifying residing artist or an arts and entertainment enterprise.\n(c) A tax credit granted under this section may not be granted for more than 10 years.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=9-240","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"3abe95114672a7b43424a8be84a73233996af7a715d316ce2b399d15895cb433","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-9-239","next":"us-md/md.-code-tax-property-9-241"},"notice":"GroundRules: Original legal text. Not legal advice."}