Caroline County, MD
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2022-01-18
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Part III, General Government
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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- § 166-20 Applicability; prior tax credit provisions superseded.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
[HISTORY: Adopted by the County Commissioners
of Caroline County as indicated in article histories. Amendments noted
where applicable.]
