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
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Article XIII Assessment Reduction of Business Personal Property
- 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 XIII Assessment Reduction of Business Personal Property
- § 144-45 Statutory authorization.
- § 144-46 Rates of reduction.
- 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
[Adopted 12-20-2005 by Bill No. 2005-15]
Pursuant to the authorization contained in § 7-513,
Tax-Property Article, Annotated Code of Maryland, Dorchester County
may reduce, by law, the percent of the assessment of personal property
other than operating personal property of a public utility.
[Amended 4-4-2017 by Bill
No. 2017-2]
Except for 1) the operating personal property of a public utility
and 2) personal property used to generate electricity for sale, the
assessment of personal property is subject to County property tax
on:
|
Percentage of Value of Personal Property
|
For the Taxable Year Beginning
|
|---|---|
|
90%
|
July 1, 2006
|
|
80%
|
July 1, 2007
|
|
70%
|
July 1, 2008
|
|
60%
|
July 1, 2009
|
|
50%
|
July 1, 2010
|
|
40%
|
July 1, 2011
|
|
30%
|
July 1, 2012
|
|
20%
|
July 1, 2013
|
|
10%
|
July 1, 2014
|
|
0% of its value for the taxable year beginning
|
July 1, 2015, and for each taxable year thereafter
|
