Caroline County, MD Taxation

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Caroline County, MD chevron_right 2023-06-20 info chevron_right Part III, General Government chevron_right Chapter 166 Taxation

Part I, General Provisions Pertaining to Code of Public Local Laws
Ch 1 Adoption of Code
Part II, Organization and Administration
Ch 7 Audits
Ch 12 Boundary
Ch 18 Commissioners
Ch 21 Law Enforcement
Ch 22 Defense and Indemnification
Ch 23 Department of Correction
Ch 24 Disposition of County Property
Ch 28 Election Districts
Ch 29 (Reserved)
Ch 30 Emblems, County
Ch 33 Ethics, Code of
Ch 49 Personnel
Ch 50 Budget
Ch 51 Purchasing
Ch 62 Comptroller and Collector of Taxes
Part III, General Government
Ch 72 Adult-Oriented Businesses, Entertainment and Material
Ch 74 Agricultural Land Preservation
Ch 78 Animal Welfare and Control
Ch 88 Building Code
Ch 89 Burial Sites Preservation
Ch 90 Cable Television Franchising
Ch 92 Civil Infractions
Ch 98 Electrical Standards
Ch 103 Erosion and Sediment Control
Ch 107 Fire Companies
Ch 108 Floodplain Management
Ch 109 Forest Conservation
Ch 111 (Reserved)
Ch 127 Littering and Solid Waste Management
Ch 132 Minimum Livability Code
Ch 137 Nuisances
Ch 145 Parking Regulations
Ch 147 Plumbing
Ch 148 Recreation and Parks
Ch 149 Right to Farm
Ch 151 Road Names and Numbering of Property
Ch 152 Roads, Bridges and Rights-Of-Way
Ch 153 Salvage Yards and Outside Storage
Ch 154 Sanitary Construction
Ch 158 Stormwater Management
Ch 162 Subdivision of Land
Ch 166 Taxation
Ch 166 Art I Transfer Tax
§ 166-1 Definitions.
§ 166-2 Imposition of tax.
§ 166-3 Rate of tax.
§ 166-4 Evidence of consideration.
§ 166-5 Calculation of tax.
§ 166-6 Imposition of tax on corporate and partnership transfers.
§ 166-7 Exemptions from tax.
§ 166-8 Payment of tax.
§ 166-9 Distribution of revenue.
§ 166-10 Limitations imposed by state law.
Ch 166 Art II Real Property Tax Credits for Manufacturers
§ 166-11 Tax credit established; purpose.
§ 166-12 Eligibility.
§ 166-13 Amount of credit.
§ 166-14 Requirements.
§ 166-15 Filing an application.
§ 166-16 Credit eligibility period.
§ 166-17 Annual certification.
§ 166-18 Change of ownership.
§ 166-19 Exceptions.
§ 166-20 Applicability; prior tax credit provisions superseded.
Ch 166 Art III Tax on Mobile Homes or Trailers in Mobile Home or Trailer Parks
§ 166-21 Definitions.
§ 166-22 Determination, amount and collection of tax.
§ 166-23 Filing monthly reports required.
§ 166-24 Failure to file.
§ 166-25 Violations and penalties.
Ch 166 Art IV Recordation Tax
§ 166-26 Establishment.
§ 166-27 Definitions.
§ 166-28 Imposition of tax.
§ 166-29 Rate of tax.
§ 166-30 Evidence of consideration of debt.
§ 166-31 Calculation of tax.
§ 166-32 Exemptions from tax.
Ch 166 Art V (Reserved)
§ 166-33 through § 166-39. (Reserved)
Ch 166 Art VI (Reserved)
§ 166-40 through § 166-47. (Reserved)
Ch 166 Art VII Municipal Real Property Tax Differential
§ 166-48 Tax differential system.
§ 166-49 Establishment of tax rates.
Ch 166 Art VIII Community Civic League Tax Credit
§ 166-50 Exemption from local taxation.
Ch 166 Art IX Interest on Overdue Taxes
§ 166-51 Interest rate.
Ch 166 Art X Property Tax Credit for Habitat for Humanity Incorporated
§ 166-52 Tax credit established; authority.
§ 166-53 Amount, eligibility and limitations.
§ 166-54 Reporting requirements.
§ 166-55 Tax credit applicability period on eligible properties.
§ 166-56 Right to deny credit.
§ 166-57 No refunds on previously paid taxes.
Ch 166 Art XI Hotel Rental Tax
§ 166-58 Purpose.
§ 166-59 Legislative authority.
§ 166-60 Tax imposed; effective date.
§ 166-61 Definitions.
§ 166-62 Administration.
§ 166-63 Distribution and use of revenues.
Ch 166 Art XII Business Personal Property Taxation
§ 166-64 Statutory authorization.
§ 166-65 Classes of property subject to exemption.
§ 166-66 Taxable assessment of machinery and equipment used to generate electricity for sale.
§ 166-67 through § 166-71. (Reserved)
Ch 166 Art XIII Senior Homeowners Property Tax Credit
§ 166-72 Definitions.
§ 166-73 Eligibility.
§ 166-74 Amount of tax credit.
§ 166-75 Limitation.
Ch 167 Development Impact Fees
Ch 170 Unsafe Structures and Equipment, Condemnation of
Ch 173 Water and Sewer Systems
Ch 175 Zoning
Appendix I, Bond and Long-Term Note Authorization
Apx I Bond and Long-Term Note Authorization
Appendix II, Selected Resolutions
Apx II Selected Resolutions
Appendix III, Plan Bibliography
Apx III Plan Bibliography
Appendix IV, Moratoriums
Apx IV Moratoriums
Disposition List
Ch DL Disposition List

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Chapter 166 Taxation

[HISTORY: Adopted by the County Commissioners of Caroline County as indicated in article histories. Amendments noted where applicable.]

Article I Transfer Tax

§ 166-1 Definitions.

§ 166-2 Imposition of tax.

§ 166-3 Rate of tax.

§ 166-4 Evidence of consideration.

§ 166-5 Calculation of tax.

§ 166-6 Imposition of tax on corporate and partnership transfers.

§ 166-7 Exemptions from tax.

§ 166-8 Payment of tax.

§ 166-9 Distribution of revenue.

§ 166-10 Limitations imposed by state law.

Article II Real Property Tax Credits for Manufacturers

§ 166-11 Tax credit established; purpose.

§ 166-12 Eligibility.

§ 166-13 Amount of credit.

§ 166-14 Requirements.

§ 166-15 Filing an application.

§ 166-16 Credit eligibility period.

§ 166-17 Annual certification.

§ 166-18 Change of ownership.

§ 166-19 Exceptions.

§ 166-20 Applicability; prior tax credit provisions superseded.

Article III Tax on Mobile Homes or Trailers in Mobile Home or Trailer Parks

§ 166-21 Definitions.

§ 166-22 Determination, amount and collection of tax.

§ 166-23 Filing monthly reports required.

§ 166-24 Failure to file.

§ 166-25 Violations and penalties.

Article IV Recordation Tax

§ 166-26 Establishment.

§ 166-27 Definitions.

§ 166-28 Imposition of tax.

§ 166-29 Rate of tax.

§ 166-30 Evidence of consideration of debt.

§ 166-31 Calculation of tax.

§ 166-32 Exemptions from tax.

Article V (Reserved)

§ 166-33 through § 166-39. (Reserved)

Article VI (Reserved)

§ 166-40 through § 166-47. (Reserved)

Article VII Municipal Real Property Tax Differential

§ 166-48 Tax differential system.

§ 166-49 Establishment of tax rates.

Article VIII Community Civic League Tax Credit

§ 166-50 Exemption from local taxation.

Article IX Interest on Overdue Taxes

§ 166-51 Interest rate.

Article X Property Tax Credit for Habitat for Humanity Incorporated

§ 166-52 Tax credit established; authority.

§ 166-53 Amount, eligibility and limitations.

§ 166-54 Reporting requirements.

§ 166-55 Tax credit applicability period on eligible properties.

§ 166-56 Right to deny credit.

§ 166-57 No refunds on previously paid taxes.

Article XI Hotel Rental Tax

§ 166-58 Purpose.

§ 166-59 Legislative authority.

§ 166-60 Tax imposed; effective date.

§ 166-61 Definitions.

§ 166-62 Administration.

§ 166-63 Distribution and use of revenues.

Article XII Business Personal Property Taxation

§ 166-64 Statutory authorization.

§ 166-65 Classes of property subject to exemption.

§ 166-66 Taxable assessment of machinery and equipment used to generate electricity for sale.

§ 166-67 through § 166-71. (Reserved)

Article XIII Senior Homeowners Property Tax Credit

§ 166-72 Definitions.

§ 166-73 Eligibility.

§ 166-74 Amount of tax credit.

§ 166-75 Limitation.

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