§ 16-404. Authority to impose property tax  


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  •    (a) In general. -- A county or municipality that exercises the authority granted under this subtitle may impose a tax on property that is subject to the county's or municipality's property tax.

    (b) Tax limit. -- A tax imposed under this section may not exceed:

       (1) 3.2 cents on each $ 100 of assessment of real property; or

       (2) 8 cents on each $ 100 of assessment of personal property and operating real property described in § 8-109(c) of the Tax - Property Article.


HISTORY: An. Code 1957, art. 24, § 9-101(a); 2013, ch. 119, § 2.