Dorchester County, MD
 
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Table of Contents
Table of Contents
[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

§ 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.

Article II Recordation Tax

§ 144-7 Rate of tax imposed.

§ 144-8 Exemptions.

Article 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.

Article IV Nonpayment of County Taxes

§ 144-11 Penalty imposed.

Article 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.

Article VI Commercial Inventory Tax

§ 144-14 Assessment of tax established through phased-out schedule.

§ 144-15 Filing and recordation; publication.

Article VII Hotel Rental Tax

§ 144-16 Tax imposed; effective date.

§ 144-17 Definitions.

§ 144-18 Administration.

§ 144-19 Effect of adoption.

Article VIII County Transfer Tax

§ 144-20 Applicability.

Article 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.

Article 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.

Article 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.

Article XII Homestead Property Tax Credit

§ 144-44 Calculation of credit.

Article XIII Assessment Reduction of Business Personal Property

§ 144-45 Statutory authorization.

§ 144-46 Rates of reduction.

Article XIV Taxable Assessment of Utility Personal Property

§ 144-47 Statutory authorization.

§ 144-48 Taxable assessment.

Article XV Senior Citizens' Tax Credit

§ 144-49 Statutory authorization.

§ 144-50 Tax credit granted; application.

Article 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.

Article XVII Tax Credit to Habitat for Humanity of Talbot and Dorchester Counties, Inc.

§ 144-53 Statutory authorization.

§ 144-54 Tax credit granted.

Article XVIII Residential Sprinkler System Tax Credit

§ 144-55 Statutory authorization.

§ 144-56 Definitions.

§ 144-57 Tax credit granted; expiration of provisions.