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Kent County, MD
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2022-02-15
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Part II, General Legislation
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Chapter 152 Taxation
Part I, Administrative Legislation
Ch 1
General Provisions
Ch 3
Administration of Government
Ch 7
Auditor
Ch 13
(Reserved)
Ch 14
(Reserved)
Ch 17
Courts
Ch 19
Development Rights and Responsibilities Agreements
Ch 21
Economic and Tourism Development
Ch 25
Elections
Ch 29
Ethics
Ch 33
Emergency Services and Fire Companies
Ch 36
(Reserved)
Ch 42
Parks and Recreation Advisory Board
Ch 46
Public Drainage Association
Ch 48
Public Works Department
Ch 49
Purchasing
Ch 50
Roads Superintendent
Ch 54
Collector of Taxes
Part II, General Legislation
Ch 64
Animals
Ch 68
Boats and Boating
Ch 73
Building Construction
Ch 76
Cable Television Franchising
Ch 84
Farming
Ch 87
Fences
Ch 89
Fishing and Seafood Operations
Ch 114
Nuclear Wastes
Ch 116
Nuisances
Ch 120
Pawnbrokers and Secondhand Dealers
Ch 122
Property, Unsafe
Ch 127
Roads and Bridges
Ch 130
Roads and Properties, Identification of
Ch 136
Sewage Disposal Facilities
Ch 148
Solid Waste
Ch 152
Taxation
Ch 152 Art I
Collection of Taxes
§ 152-1
Intent.
§ 152-2
Collection of taxes; duties of Treasurer.
§ 152-3
Report of receipts.
§ 152-4
Taxes in arrears; real property.
§ 152-5
Water and wastewater assessment charges and fees in arrears; real property.
§ 152-6
Supplement to Homeowners Property Tax Credit Program.
§ 152-7
(Reserved)
§ 152-8
Tax notices.
§ 152-9
Taxes to be collected during term.
§ 152-10
Checks.
§ 152-11
Taxes to be liens.
Ch 152 Art II
Real Property Transfer Tax
§ 152-12
Authorization.
§ 152-13
Rate.
§ 152-14
Evidence of payment.
§ 152-15
Violations and penalties.
Ch 152 Art III
Hotel Rental Tax
§ 152-16
Establishment.
§ 152-17
Payment; collection; distribution.
§ 152-18
Disposition of revenue.
Ch 152 Art IV
Trailer Parks
Ch 152 Art V
Recordation Tax
§ 152-19
Establishment.
§ 152-20
Collection.
Ch 152 Art VI
Tax Credits for Businesses That Create New Jobs
§ 152-21
Definitions.
§ 152-22
Property tax credit.
§ 152-23
Qualifications for credit.
§ 152-24
Location of eligible personal property.
§ 152-25
Computation of property tax credit.
§ 152-26
Use of excess tax credit.
§ 152-27
Reduction of taxes under lease agreement.
§ 152-28
Refund of tax credits earned.
§ 152-29
Verification.
Ch 152 Art VII
Clean Energy Loan Program
§ 152-30
Clean Energy Loan Program.
§ 152-31
Real property tax surcharge.
§ 152-32
Financing.
Ch 152 Art VIII
Property Tax Credit: Commerce Zones
§ 152-33
Definitions; program.
§ 152-34
Qualifications for tax credit.
§ 152-35
Computation of tax credit.
Ch 152 Art IX
Business Personal Property Taxes on Public Utilities
§ 152-36
Rates of reduction.
§ 152-37
Taxable assessment.
Ch 152 Art X
Residential Sprinkler Property Tax Credit
§ 152-38
Statutory authorization.
§ 152-39
Definitions.
§ 152-40
Tax credit granted; expiration of provisions.
Ch 156
Tobacco Products
Ch 161
Water and Sewers
Part III, Land Use Legislation
Ch 171
Agricultural Preservation Districts
Ch 172
Agriculture Advisory Commission
Ch 178
Erosion and Sediment Control
Ch 182
Floodplain Management
Ch 185
Forest Conservation
Ch 187
Historic Preservation
Ch 189
Housing and Community Development, Office of
Ch 192
Housing Standards
Ch 199
Planning Commission
Ch 210
(Reserved)
Ch 215
Subdivision of Land
Ch 219
Surveying
Ch 222
Zoning
Disposition List
Ch DL
Disposition List
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Chapter 152
Taxation
[HISTORY: Adopted by the County Commissioners of Kent County as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Finances — See Ch.
3
, Art.
II
.
Treasurer — See Ch.
54
.
Article I
Collection of Taxes
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§ 152-1
Intent.
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§ 152-2
Collection of taxes; duties of Treasurer.
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§ 152-3
Report of receipts.
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§ 152-4
Taxes in arrears; real property.
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§ 152-5
Water and wastewater assessment charges and fees in arrears; real property.
chevron_right
§ 152-6
Supplement to Homeowners Property Tax Credit Program.
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§ 152-7
(Reserved)
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§ 152-8
Tax notices.
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§ 152-9
Taxes to be collected during term.
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§ 152-10
Checks.
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§ 152-11
Taxes to be liens.
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Article II
Real Property Transfer Tax
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§ 152-12
Authorization.
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§ 152-13
Rate.
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§ 152-14
Evidence of payment.
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§ 152-15
Violations and penalties.
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Article III
Hotel Rental Tax
gavel
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§ 152-16
Establishment.
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§ 152-17
Payment; collection; distribution.
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§ 152-18
Disposition of revenue.
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Article IV
Trailer Parks
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Article V
Recordation Tax
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§ 152-19
Establishment.
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§ 152-20
Collection.
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Article VI
Tax Credits for Businesses That Create New Jobs
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§ 152-21
Definitions.
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§ 152-22
Property tax credit.
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§ 152-23
Qualifications for credit.
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§ 152-24
Location of eligible personal property.
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§ 152-25
Computation of property tax credit.
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§ 152-26
Use of excess tax credit.
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§ 152-27
Reduction of taxes under lease agreement.
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§ 152-28
Refund of tax credits earned.
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§ 152-29
Verification.
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Article VII
Clean Energy Loan Program
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§ 152-30
Clean Energy Loan Program.
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§ 152-31
Real property tax surcharge.
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§ 152-32
Financing.
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Article VIII
Property Tax Credit: Commerce Zones
gavel
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§ 152-33
Definitions; program.
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§ 152-34
Qualifications for tax credit.
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§ 152-35
Computation of tax credit.
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Article IX
Business Personal Property Taxes on Public Utilities
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§ 152-36
Rates of reduction.
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§ 152-37
Taxable assessment.
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Article X
Residential Sprinkler Property Tax Credit
gavel
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§ 152-38
Statutory authorization.
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§ 152-39
Definitions.
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§ 152-40
Tax credit granted; expiration of provisions.
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