Unannotated Code of Maryland (Last Updated: May 16, 2014) |
TAX - PROPERTY |
TITLE 9. PROPERTY TAX CREDITS AND PROPERTY TAX RELIEF |
SUBTITLE 2. STATEWIDE OPTIONAL |
§ 9-237. Property used for practicing dentistry in underserved areas
Latest version.
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The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a tax credit against the county or municipal corporation property tax imposed on personal property that is used in practicing dentistry in a geographic area of the State that has been designated by the Secretary of Health and Mental Hygiene as being underserved by dentists.