Maryland
Assessment

Procedures
Manual

CATEGORY:

ASSESSMENT RECORDS

045

SUBJECT:

Assessment Roll

010

TOPIC:

Credits Against Taxes

020

Date Issued
5/14/80

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
 

 

All accounts listed on the assessment roll are required to be properly marked for public reference whenever any action by the local government gives a credit against all or part of the tax liability pursuant to Title 2-211 of the Tax-Property Article. This would include Payments in Lieu of Taxes; other credits as allowed by Title 9-205, 9-209, and 9-210; and properties held in the name of the local government for economic development purposes such as those financed through MIDFA. This does not, however, apply to credits issued under the Homeowners', or Renter or Homestead Tax Credit Programs.

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