Queen Annes County, MD
 
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Table of Contents
Table of Contents
Public Documents
[HISTORY: Adopted by the Board of County Commissioners of Queen Anne's County as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Definitions — See Ch. 2.
Rules of interpretation — See Ch. 3.
Board of County Commissioners — See Ch. 4.
Article I Tax Collector

§ 5-1 Designation; oath; bond; vacancy.

§ 5-2 Date of tax sales.

Article II General Provisions

§ 5-3 Approval required for disbursements.

§ 5-4 General obligation debt.

§ 5-5 Recordation tax.

§ 5-6 Property tax exemptions.

§ 5-7 Deferral of taxes for elderly or disabled homeowners.

§ 5-8 Real property tax credit for conservation land.

§ 5-9 Property tax refunds.

§ 5-10 Brownsfield property tax credit.

§ 5-10.1 Homestead property tax credit.

§ 5-10.2 Dwelling owned by disabled law enforcement officer or rescue worker or spouse of fallen law enforcement officer or rescue worker.

§ 5-10.3 MALPF tax credit.

§ 5-10.4 Real property tax credit for certain businesses.

§ 5-10.5 Arts and entertainment district property tax credit.

Article III County Transfer Tax

§ 5-11 Definitions; imposition; rate; exemptions.

Article IV Special Kent Narrows Tax District

§ 5-12 Definitions.

§ 5-13 District established; boundaries.

§ 5-14 Authority established; purposes.

§ 5-15 Supplemental property tax.

§ 5-16 Imposition of supplemental property tax; limitations.

Article V Rainy Day Fund

§ 5-17 Definitions.

§ 5-18 Maintenance of fund.

§ 5-19 Appropriation from fund.

§ 5-20 Surplus funds.

§ 5-21 Annual report.

Article VI Tax Setoff

§ 5-22 Definitions; relation to state law.

§ 5-23 Process and procedures.

§ 5-24 Type of tax setoff.

Article VII Spending Affordability Committee

§ 5-25 Establishment; membership; staff support.

§ 5-26 Duties and responsibilities.

Article VIII Clean Energy Loan Program

§ 5-27 Clean Energy Loan Program.

§ 5-28 Real property tax surcharge.

§ 5-29 Financing.

Article IX Business Personal Property Taxes on Public Utility

§ 5-30 Rates of reduction.

§ 5-31 Taxable assessment.