{"data":{"id":"us-md/md.-code-tax-property-9-266","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 9–266","heading":"","body":"(a) The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on real or personal property that is owned or leased by a business entity affected by a state of emergency declared under Title 14 of the Public Safety Article.\n(b) The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:\n(1) the amount and duration of the tax credit under this section;\n(2) additional eligibility criteria for the tax credit;\n(3) regulations and procedures for the application and uniform processing of requests for the tax credit; and\n(4) any other provision necessary to carry out the tax credit under this section.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=9-266","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"57c14d26b7688a1cfe781790f64ac6af7517275193d46056b313a8b99c5ec99a","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-9-265","next":"us-md/md.-code-tax-property-9-267"},"notice":"GroundRules: Original legal text. Not legal advice."}