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Allegany County, MD
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2023-10-19
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Part II: General Legislation
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Chapter 492 Taxation
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 5
Administrator
Ch 9
Agricultural Land Preservation Advisory Board
Ch 16
Attorney, State's
Ch 23
Boundary Lines
Ch 31
Classified Service
Ch 38
Commissioners
Ch 44
Commission for Women
Ch 52
Compensation for Public Officials
Ch 73
Court, Circuit
Ch 86
Election Districts and Precincts
Ch 91
Employee Relations
Ch 98
Ethics for Public Officials
Ch 101
Finance Director
Ch 109
Health Advisory Board
Ch 127
LaVale Sanitary District
Ch 131
LaVale Zoning District
Ch 135
Law Enforcement Officers
Ch 140
Nursing Homes
Ch 146
Public Safety
Ch 160
Sheriff
Ch 166
Taxing Areas, Special
Ch 173
Upper Potomac River District
Ch 178
Water Commission
Ch 184
Witnesses, State's
Part II: General Legislation
Ch 210
Agricultural Land Preservation
Ch 219
Amusement Devices
Ch 225
Animals
Ch 255
Building Construction
Ch 275
Drugs, Synthetic
Ch 300
Economic Development Incentive Program
Ch 325
Floodplain Management
Ch 333
Gaming, Paper
Ch 342
Hawkers and Peddlers
Ch 354
Junk Abatement
Ch 360
Land Development
Ch 375
Livability Code
Ch 383
Motion-Picture Exhibitions
Ch 394
Natural Gas
Ch 400
Nuisances
Ch 415
Plumbing
Ch 446
Salvage Yards
Ch 461
Streets, Roads and Sidewalks
Ch 475
Structures, Unsafe
Ch 487
Tattoo and Body Art Establishments
Ch 492
Taxation
Ch 492 Art I
Tax on Manufacturing Personal Property
§ 492-1
Definitions.
§ 492-2
Rate of tax.
§ 492-3
Exemption granted.
Ch 492 Art 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.
Ch 492 Art III
Property Tax Collection Fee
§ 492-13
Definitions.
§ 492-14
Fee imposed.
Ch 492 Art IV
Recordation Tax
§ 492-15
Tax rate established.
Ch 492 Art V
Brownfields Property Tax Credit
§ 492-16
Brownfields property tax credit.
Ch 492 Art VI
Historic Tax Credit
§ 492-17
Definitions; declaration of public interest; intent; eligibility; refund.
Ch 492 Art 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.
Ch 492 Art 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.
Ch 492 Art IX
Virginia Avenue Area Targeted Revitalization District Tax Credit
§ 492-27
Definitions; declaration of public interest; intent; eligibility; refund; certification of eligible properties.
Ch 492 Art X
County Homestead Credit Percentage
§ 492-28
Rate established.
Ch 492 Art 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.
Ch 492 Art XII
Rehabilitation of Commercial Structures Tax Credit
§ 492-34
Statutory authority; jurisdiction; applicability.
§ 492-35
Definitions.
§ 492-36
Tax credit eligibility.
Ch 492 Art 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.
Ch 501
Trailer Camps, Junkyards and Dumps
Ch 512
Utility Use Regulations
Ch 520
Vehicles and Traffic
Ch 535
Wastewater Treatment
Derivation Table
Ch DT
Derivation Table
Disposition List
Ch DL
Disposition List
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Chapter 492
Taxation
[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
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§ 492-1
Definitions.
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§ 492-2
Rate of tax.
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§ 492-3
Exemption granted.
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Article II
County Transfer Tax
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§ 492-4
Definitions.
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§ 492-5
Imposition of tax.
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§ 492-6
Rate.
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§ 492-7
Evidence of consideration.
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§ 492-8
Calculation of tax.
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§ 492-9
Imposition of tax on corporate and partnership transfers.
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§ 492-10
Exemptions.
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§ 492-11
Payment.
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§ 492-12
Distribution of revenue.
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Article III
Property Tax Collection Fee
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§ 492-13
Definitions.
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§ 492-14
Fee imposed.
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Article IV
Recordation Tax
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§ 492-15
Tax rate established.
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Article V
Brownfields Property Tax Credit
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§ 492-16
Brownfields property tax credit.
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Article VI
Historic Tax Credit
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§ 492-17
Definitions; declaration of public interest; intent; eligibility; refund.
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Article VII
Residential Development Tax Credit
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§ 492-18
Statutory authority; jurisdiction; applicability.
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§ 492-19
Definitions.
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§ 492-20
Tax credit eligibility.
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§ 492-21
Termination; recapture; expiration.
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§ 492-22
Regulations.
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Article VIII
Residential Development Incentive Program
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§ 492-23
Jurisdiction and applicability.
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§ 492-24
Definitions.
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§ 492-25
RETSA eligibility.
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§ 492-26
Application process for real estate tax set-aside; approval; annual report.
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Article IX
Virginia Avenue Area Targeted Revitalization District Tax Credit
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§ 492-27
Definitions; declaration of public interest; intent; eligibility; refund; certification of eligible properties.
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Article X
County Homestead Credit Percentage
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§ 492-28
Rate established.
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Article XI
Residential Fire Protection Sprinkler System Tax Credit
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§ 492-29
Statutory authority; jurisdiction; applicability.
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§ 492-30
Definitions.
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§ 492-31
Tax credit eligibility.
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§ 492-32
Duration and expiration.
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§ 492-33
Promulgation of regulations.
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Article XII
Rehabilitation of Commercial Structures Tax Credit
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§ 492-34
Statutory authority; jurisdiction; applicability.
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§ 492-35
Definitions.
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§ 492-36
Tax credit eligibility.
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Article XIII
Clean Energy Loan Program
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§ 492-37
Definitions.
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§ 492-38
Program established.
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§ 492-39
Rules and regulations.
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§ 492-40
Program Administrator.
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§ 492-41
Scope.
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§ 492-42
Eligibility.
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§ 492-43
Qualifying improvements.
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§ 492-44
Qualifying costs.
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§ 492-45
Real property tax surcharge.
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§ 492-46
Financing.
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