§ 9-201. Duties of governing body under § 9-205 or § 9-209 of this subtitle or Subtitle 3 of this title

   (a) "Property tax credit" defined. -- In this section, "property tax credit" means a property tax credit or exemption that is granted under § 9-205 or § 9-209 of this subtitle or Subtitle 3 of this title.

(b) Submission to Department. -- Annually on or before October 31, the Mayor and City Council of Baltimore City or each governing body that grants a property tax credit shall submit to the Department on the form that the Department provides the following information for the current taxable year:

   (1) the total value of all property tax credits granted;

   (2) an itemized list of all of the property tax credits granted for real property; and

   (3) an itemized list of the property tax credits granted for personal property.

(c) Forms as public records; identification of credits. -- The Mayor and City Council of Baltimore City or each governing body that grants a property tax credit shall:

   (1) in the same manner as the assessment roll, make available for public inspection bound copies of the form required by subsection (b) of this section; and

   (2) identify clearly on the tax roll the properties that are granted a property tax credit under this section.

HISTORY: An. Code 1957, art. 81, § 9C; 1985, ch. 8, § 2; 1986, chs. 171, 822; 1995, ch. 3, § 1; 2000, ch. 492, § 2; ch. 493, § 2.