Maryland Statutes
Subtitle 4 - Tax and Debt Authority for Assistance to Destitute and Unemployed Residents
Section 16-404 - Authority to Impose Property Tax

(a)    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)    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.

Structure Maryland Statutes