Maryland
Assessment

Procedures
Manual

CATEGORY:

TAX CREDITS

012

SUBJECT:

Local Tax Credits

160

TOPIC:

Itemized Listings

010

Date Issued
11/13/80

Revision #1
5/1/88

 

001: Procedures
004: Owners
008: Taxable Property
009: Exemptions
012: Credits
014: Valuation
018: Operating Property
of Utilities and Railroads
019: Real Property
029: Notices
045: Assessment Records
067: Allowances and
Removal
229: Maryland Tax Court
232: Administration
255: Appeals
300: Triennial Assessments
350: Personal Property
375: Personal Property
 
Alphabetical Index
Numerical Index
 

 

Pursuant to Tax-Property Article Title 9-201, county governments and Baltimore City are to furnish the Department the total value of all tax credits granted for real and personal property under Title 9-205; 9-209; 9-210 and an itemized listing of these credits. This list is due as soon after October 1 as possible but no later than December 31 of each year.

AIMS Forms 10(a) and 10(b) should be used for this listing. Each Supervisor of Assessments should supply the respective local government official with these AIMS forms so that they may be completed and returned to the local Supervisor of Assessments. Completed forms are to be bound and open for public record in the same manner as the assessment roll.

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