Allegany County, MD
 
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Board of County Commissioners of Allegany County as indicated in article histories. Amendments noted where applicable.]
Article I Tax on Manufacturing Personal Property

§ 492-1 Definitions.

§ 492-2 Rate of tax.

§ 492-3 Exemption granted.

Article II County Transfer Tax

§ 492-4 Definitions.

§ 492-5 Imposition of tax.

§ 492-6 Rate.

§ 492-7 Evidence of consideration.

§ 492-8 Calculation of tax.

§ 492-9 Imposition of tax on corporate and partnership transfers.

§ 492-10 Exemptions.

§ 492-11 Payment.

§ 492-12 Distribution of revenue.

Article III Property Tax Collection Fee

§ 492-13 Definitions.

§ 492-14 Fee imposed.

Article IV Recordation Tax

§ 492-15 Tax rate established.

Article V Brownfields Property Tax Credit

§ 492-16 Brownfields property tax credit.

Article VI Historic Tax Credit

§ 492-17 Definitions; declaration of public interest; intent; eligibility; refund.

Article VII Residential Development Tax Credit

§ 492-18 Statutory authority; jurisdiction; applicability.

§ 492-19 Definitions.

§ 492-20 Tax credit eligibility.

§ 492-21 Termination; recapture; expiration.

§ 492-22 Regulations.

Article VIII Residential Development Incentive Program

§ 492-23 Jurisdiction and applicability.

§ 492-24 Definitions.

§ 492-25 RETSA eligibility.

§ 492-26 Application process for real estate tax set-aside; approval; annual report.

Article IX Virginia Avenue Area Targeted Revitalization District Tax Credit

§ 492-27 Definitions; declaration of public interest; intent; eligibility; refund; certification of eligible properties.

Article X County Homestead Credit Percentage

§ 492-28 Rate established.

Article XI Residential Fire Protection Sprinkler System Tax Credit

§ 492-29 Statutory authority; jurisdiction; applicability.

§ 492-30 Definitions.

§ 492-31 Tax credit eligibility.

§ 492-32 Duration and expiration.

§ 492-33 Promulgation of regulations.

Article XII Rehabilitation of Commercial Structures Tax Credit

§ 492-34 Statutory authority; jurisdiction; applicability.

§ 492-35 Definitions.

§ 492-36 Tax credit eligibility.

Article XIII Clean Energy Loan Program

§ 492-37 Definitions.

§ 492-38 Program established.

§ 492-39 Rules and regulations.

§ 492-40 Program Administrator.

§ 492-41 Scope.

§ 492-42 Eligibility.

§ 492-43 Qualifying improvements.

§ 492-44 Qualifying costs.

§ 492-45 Real property tax surcharge.

§ 492-46 Financing.