Allegany County, MD
 
By using eCode360 you agree to be legally bound by the Terms of Use. If you do not agree to the Terms of Use, please do not use eCode360.
Table of Contents
Table of Contents
[Adopted 3-28-2013 by Bill No. 2-13, effective 7-1-2013]
A. 
Authority. This article is authorized under the provisions of § 9-232 of the Tax Property Article of the Annotated Code of Maryland.
B. 
Jurisdiction. This article shall apply in both the unincorporated and the incorporated areas of Allegany County.
C. 
Applicability. An owner of residential real property located within Allegany County may be eligible for a tax credit against the County property tax imposed on improvements to real property if there is installed in the improvements a complete automatic fire protection sprinkler system, installed in accordance with accepted codes and standards established by the Maryland State Fire Prevention Commission, and after satisfying the requirements of this article.
As used in this article, the following terms shall have the meanings indicated:
AUTOMATIC FIRE PROTECTION SPRINKLER SYSTEM
An automatic fire protection sprinkler system installed in a newly constructed residential property in accordance with accepted codes and standards established by the Maryland State Fire Prevention Commission.
OWNER
Person, persons, partnership, limited-liability corporation, or corporation owning real property in Allegany County, Maryland.
RESIDENTIAL PROPERTY
A newly constructed one- or two-family dwelling, constructed in accordance with the Maryland Building Performance Standard, with local amendments, arranged for the occupancy of one family per unit.
TAX CREDIT
A tax credit granted pursuant to this article.
TAX YEAR
July 1, 2013, through June 30, 2014, and each tax year thereafter.
A. 
Subject to rules and regulations promulgated under this article, a tax credit is available for owners who have constructed a residential property containing a complete automatic fire protection sprinkler system.
B. 
The tax credit granted under this article shall be in the amount of $1,000 per tax year, for a period of three tax years, which tax credit shall be against the County property tax imposed upon said residential property.
[Amended 5-5-2016 by Bill No. 2-16, effective 7-1-2016]
C. 
A tax credit granted under this article may be assigned to any subsequent owner.
D. 
In order to qualify for the tax credit, the owner must demonstrate to the satisfaction of Allegany County that the automatic fire protection sprinkler system has been constructed and installed in accordance with accepted codes and standards established by the Maryland State Fire Prevention Commission.
A. 
The tax credit granted to an owner shall be for a period of three tax years, beginning with the first tax year following the installation of the automatic fire protection sprinkler system.
B. 
Expiration.
(1) 
This tax credit program will expire after June 30, 2020.
[Amended 5-5-2016 by Bill No. 2-16, effective 7-1-2016]
(2) 
An owner receiving a tax credit at the time of the expiration of the tax credit program shall continue to receive the tax credit for the balance of the three tax years of the tax credit.
The Board of County Commissioners of Allegany County, Maryland, may promulgate and adopt regulations for the administration and enforcement of this article's provisions.