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Dorchester County, MD
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2023-11-21
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The Code
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Part II: Administrative and General Legislation
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Chapter 144 Taxation
The Charter
Ch C
Charter
The Code
Part I: Code of Public Local Laws
Ch 1
General Provisions
Ch 4
Boundary Lines
Ch 7
Circuit Court
Ch 10
Commissioners
Ch 12
Criminal Law
Ch 14
Deer Hunting
Ch 17
Election Districts
Ch 21
Fortune-Telling; Palmistry
Ch 25
Open Air Burning
Ch 30
Peddling and Soliciting
Ch 34
Records, Burned or Destroyed
Ch 37
Recreation and Parks
Ch 38
Right to Farm Law
Ch 40
Roads
Ch 44
Sheriff; County Jail
Ch 47
Sureties
Ch 50
Treasurer
Part II: Administrative and General Legislation
Ch 56
Defense of Officers and Employees
Ch 60
Agricultural Land Preservation
Ch 62
(Reserved)
Ch 63
Burial Sites Preservation
Ch 65
Building Code
Ch 68
Chesapeake Bay Critical Area
Ch 70
Nondiscrimination Policy
Ch 75
Department of Correction
Ch 78
Dog Control
Ch 80
Economic Development Department
Ch 82
Electrical Standards
Ch 85
Emergency Telephone Charge
Ch 88
Ethics
Ch 91
Fallout Shelters
Ch 93
Fees
Ch 95
Financial Disclosure
Ch 96
Forest Conservation Standards
Ch 97
(Reserved)
Ch 100
Grading, Erosion and Sediment Control
Ch 102
Heating, Ventilation, Air Conditioning and Refrigeration
Ch 105
Human Resources
Ch 107
Lien for Money Owed to County
Ch 110
Minimum Livability Code
Ch 115
Noise
Ch 116
Nuisance Control
Ch 118
Numbering System, Uniform
Ch 119
Plumbing
Ch 120
Procurement System, Health Department
Ch 122
Police Accountability Board and Administrative Charging Committee
Ch 121
Property Maintenance
Ch 125
Refuse Collection
Ch 126
Right to Work - Seafood Industry
Ch 127
Right to Farm
Ch 129
Sanitary Landfills
Ch 131
Sanitary System Construction
Ch 132
School Bus Monitoring Cameras
Ch 133
Shore Erosion Control Districts
Ch 134
Stormwater Management
Ch 137
Streets, Roads and Driveways
Ch 140
Subdivision Regulations
Ch 144
Taxation
Ch 144 Art I
Trailer Court Tax
§ 144-1
Definitions.
§ 144-2
Collection of tax.
§ 144-3
Filing and remittance required quarterly; liability for unpaid tax; delinquent taxes.
§ 144-4
Tax credit for expenses; applicability.
§ 144-5
Failure to file statement and remit tax or filing of erroneous statements.
§ 144-6
Violations and penalties.
Ch 144 Art II
Recordation Tax
§ 144-7
Rate of tax imposed.
§ 144-8
Exemptions.
Ch 144 Art III
Tangible Personal Property Tax
§ 144-9
Imposition of tax; estimated tax bills authorized.
§ 144-10
Adjustments made upon determination of actual tax; delinquent taxes.
Ch 144 Art IV
Nonpayment of County Taxes
§ 144-11
Penalty imposed.
Ch 144 Art V
Interest on Delinquent County Real Estate Taxes and Personal Property Taxes
§ 144-12
Interest on delinquent county real estate taxes.
§ 144-13
Interest on delinquent county personal property taxes.
Ch 144 Art VI
Commercial Inventory Tax
§ 144-14
Assessment of tax established through phased-out schedule.
§ 144-15
Filing and recordation; publication.
Ch 144 Art VII
Hotel Rental Tax
§ 144-16
Tax imposed; effective date.
§ 144-17
Definitions.
§ 144-18
Administration.
§ 144-19
Effect of adoption.
Ch 144 Art VIII
County Transfer Tax
§ 144-20
Applicability.
Ch 144 Art IX
Property Tax Credit for Qualified Brownfields Sites
§ 144-21
Statutory authorization.
§ 144-22
Tax credit granted.
§ 144-23
Term of credit.
§ 144-24
Credit subject to state law.
§ 144-25
Contribution to state fund.
§ 144-26
Empire Zone property.
§ 144-27
Abatement of overdue real property taxes.
Ch 144 Art X
Building Excise Tax
§ 144-28
Purpose and authority.
§ 144-29
Establishment of tax.
§ 144-30
Definitions.
§ 144-31
Schedule of rates.
§ 144-32
Amount of tax.
§ 144-33
Applicability, payment and collection of tax.
§ 144-34
Independent impact analysis.
§ 144-35
Building Excise Tax Fund.
§ 144-36
Annual reports.
§ 144-36.1
Applicability suspended for two years.
Ch 144 Art XI
Property Tax Credit for Shoreline Erosion Control Structures
§ 144-37
Statutory authorization.
§ 144-38
Tax credit granted.
§ 144-39
Qualified erosion control structures.
§ 144-40
Term of credit.
§ 144-41
Value of annual credit to property owner.
§ 144-42
Value of annual credits to County.
§ 144-43
Administration of credit.
Ch 144 Art XII
Homestead Property Tax Credit
§ 144-44
Calculation of credit.
Ch 144 Art XIII
Assessment Reduction of Business Personal Property
§ 144-45
Statutory authorization.
§ 144-46
Rates of reduction.
Ch 144 Art XIV
Taxable Assessment of Utility Personal Property
§ 144-47
Statutory authorization.
§ 144-48
Taxable assessment.
Ch 144 Art XV
Senior Citizens' Tax Credit
§ 144-49
Statutory authorization.
§ 144-50
Tax credit granted; application.
Ch 144 Art XVI
Property Tax Credits for Cedar Meadows Rod and Gun Club, Inc. and Cambridge Street and Gun Club Inc.
§ 144-51
Statutory authorization.
§ 144-52
Tax credit granted.
Ch 144 Art XVII
Tax Credit to Habitat for Humanity of Talbot and Dorchester Counties, Inc.
§ 144-53
Statutory authorization.
§ 144-54
Tax credit granted.
Ch 144 Art XVIII
Residential Sprinkler System Tax Credit
§ 144-55
Statutory authorization.
§ 144-56
Definitions.
§ 144-57
Tax credit granted; expiration of provisions.
Ch 144 Art XIX
Partial Tax Abatement for Rehabilitation of Structures
§ 144-58
Tax abatement.
Ch 144 Art XX
(Reserved)
§ 144-59
through § 144-61. (Reserved)
Ch 144 Art XXI
Property Tax Credit for Qualifying Members of Volunteer Fire Companies
§ 144-62
Statutory authorization.
§ 144-63
Definitions.
§ 144-64
Tax credit granted.
§ 144-65
Commencement date.
§ 144-66
Termination of the tax credit.
§ 144-67
Application and annual verification.
Ch 147
Violations of Ordinances
Ch 150
Wharves, Docks, Marinas, Piers and Harbor Facilities, Public
Ch 155
Zoning
Appendix
Ch A158
Acts Not Elsewhere Referred to
Ch A159
(Reserved)
Disposition List
Ch DL
Disposition List
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Chapter 144
Taxation
[HISTORY: Adopted by the Board of County Commissioners (now County Council) of Dorchester County as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Treasurer — See Ch.
50
.
Article I
Trailer Court Tax
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§ 144-1
Definitions.
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§ 144-2
Collection of tax.
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§ 144-3
Filing and remittance required quarterly; liability for unpaid tax; delinquent taxes.
chevron_right
§ 144-4
Tax credit for expenses; applicability.
chevron_right
§ 144-5
Failure to file statement and remit tax or filing of erroneous statements.
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§ 144-6
Violations and penalties.
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Article II
Recordation Tax
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§ 144-7
Rate of tax imposed.
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§ 144-8
Exemptions.
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Article III
Tangible Personal Property Tax
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§ 144-9
Imposition of tax; estimated tax bills authorized.
chevron_right
§ 144-10
Adjustments made upon determination of actual tax; delinquent taxes.
chevron_right
Article IV
Nonpayment of County Taxes
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§ 144-11
Penalty imposed.
chevron_right
Article V
Interest on Delinquent County Real Estate Taxes and Personal Property Taxes
chevron_right
§ 144-12
Interest on delinquent county real estate taxes.
chevron_right
§ 144-13
Interest on delinquent county personal property taxes.
chevron_right
Article VI
Commercial Inventory Tax
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§ 144-14
Assessment of tax established through phased-out schedule.
chevron_right
§ 144-15
Filing and recordation; publication.
chevron_right
Article VII
Hotel Rental Tax
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§ 144-16
Tax imposed; effective date.
chevron_right
§ 144-17
Definitions.
chevron_right
§ 144-18
Administration.
chevron_right
§ 144-19
Effect of adoption.
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Article VIII
County Transfer Tax
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§ 144-20
Applicability.
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Article IX
Property Tax Credit for Qualified Brownfields Sites
chevron_right
§ 144-21
Statutory authorization.
chevron_right
§ 144-22
Tax credit granted.
chevron_right
§ 144-23
Term of credit.
chevron_right
§ 144-24
Credit subject to state law.
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§ 144-25
Contribution to state fund.
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§ 144-26
Empire Zone property.
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§ 144-27
Abatement of overdue real property taxes.
chevron_right
Article X
Building Excise Tax
gavel
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§ 144-28
Purpose and authority.
chevron_right
§ 144-29
Establishment of tax.
chevron_right
§ 144-30
Definitions.
chevron_right
§ 144-31
Schedule of rates.
chevron_right
§ 144-32
Amount of tax.
chevron_right
§ 144-33
Applicability, payment and collection of tax.
chevron_right
§ 144-34
Independent impact analysis.
chevron_right
§ 144-35
Building Excise Tax Fund.
chevron_right
§ 144-36
Annual reports.
chevron_right
§ 144-36.1
Applicability suspended for two years.
chevron_right
Article XI
Property Tax Credit for Shoreline Erosion Control Structures
chevron_right
§ 144-37
Statutory authorization.
chevron_right
§ 144-38
Tax credit granted.
chevron_right
§ 144-39
Qualified erosion control structures.
chevron_right
§ 144-40
Term of credit.
chevron_right
§ 144-41
Value of annual credit to property owner.
chevron_right
§ 144-42
Value of annual credits to County.
chevron_right
§ 144-43
Administration of credit.
chevron_right
Article XII
Homestead Property Tax Credit
chevron_right
§ 144-44
Calculation of credit.
chevron_right
Article XIII
Assessment Reduction of Business Personal Property
chevron_right
§ 144-45
Statutory authorization.
chevron_right
§ 144-46
Rates of reduction.
chevron_right
Article XIV
Taxable Assessment of Utility Personal Property
chevron_right
§ 144-47
Statutory authorization.
chevron_right
§ 144-48
Taxable assessment.
chevron_right
Article XV
Senior Citizens' Tax Credit
chevron_right
§ 144-49
Statutory authorization.
chevron_right
§ 144-50
Tax credit granted; application.
chevron_right
Article XVI
Property Tax Credits for Cedar Meadows Rod and Gun Club, Inc. and Cambridge Street and Gun Club Inc.
chevron_right
§ 144-51
Statutory authorization.
chevron_right
§ 144-52
Tax credit granted.
chevron_right
Article XVII
Tax Credit to Habitat for Humanity of Talbot and Dorchester Counties, Inc.
chevron_right
§ 144-53
Statutory authorization.
chevron_right
§ 144-54
Tax credit granted.
chevron_right
Article XVIII
Residential Sprinkler System Tax Credit
chevron_right
§ 144-55
Statutory authorization.
chevron_right
§ 144-56
Definitions.
chevron_right
§ 144-57
Tax credit granted; expiration of provisions.
chevron_right
Article XIX
Partial Tax Abatement for Rehabilitation of Structures
chevron_right
§ 144-58
Tax abatement.
chevron_right
Article XX
(Reserved)
chevron_right
§ 144-59
through § 144-61. (Reserved)
chevron_right
Article XXI
Property Tax Credit for Qualifying Members of Volunteer Fire Companies
chevron_right
§ 144-62
Statutory authorization.
chevron_right
§ 144-63
Definitions.
chevron_right
§ 144-64
Tax credit granted.
chevron_right
§ 144-65
Commencement date.
chevron_right
§ 144-66
Termination of the tax credit.
chevron_right
§ 144-67
Application and annual verification.
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