{"data":{"id":"us-md/md.-code-tax-property-9-261","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 9–261","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 property tax credit against the county or municipal corporation property tax imposed on an improvement of real property that substantiates, demarcates, commemorates, or celebrates a burial ground.\n(b) The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may provide, by law, for:\n(1) the amount and duration of the property tax credit under this section;\n(2) additional eligibility criteria for the tax credit under this section;\n(3) regulations and procedures for the application and uniform processing of requests for the credit; and\n(4) 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=9-261","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"63d82696defe538585233d3054fbf1d8437a9f88793825cac3b56bee3dec6163","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-9-260","next":"us-md/md.-code-tax-property-9-262"},"notice":"GroundRules: Original legal text. Not legal advice."}