Skip to content
home
Home
code
Code
Code
law
Laws (1)
New Laws (1)
Law Ledger (0)
help_center
Help
Help
About Us
ecode
search
Login
Harford County, MD
chevron_right
chevron_right
Part II General Legislation
chevron_right
Chapter 123 Finance and Taxation
Chapter 123
Finance and Taxation
[HISTORY: Adopted by the Harford County Council by Bill Nos. 77-32 and 77-98.
[1]
Amendments noted where applicable.]
GENERAL REFERENCES
Department of the Treasury — See Ch.
16
, Art.
III
.
Fiscal impact — See Ch.
31
.
[1]
Editor's Note: This legislation was included as Ch. 11 of the 1978 Code.
Article I
General Provisions
§ 123-1
Designation of fiscal year and tax year.
§ 123-2
Definitions.
§ 123-3
Scope of budget.
§ 123-4
Formulation of current expense budget.
§ 123-5
Formulation of capital budget and capital program.
§ 123-6
Contents of current expense budget.
§ 123-7
Contents of capital budget and capital program.
§ 123-8
Contents of budget message.
§ 123-9
Submission of budget to Council.
§ 123-10
Filing of proposed budget.
§ 123-11
Public budget hearings.
§ 123-12
Action on budget by Council.
§ 123-12.1
Adoption of capital program.
§ 123-13
Public access to copies of budget.
§ 123-14
Effective date of budget.
§ 123-15
Levy of taxes; balanced budget.
§ 123-16
Tax exemptions for incorporated towns.
§ 123-17
Transfer of appropriations.
§ 123-18
Supplementary appropriations.
§ 123-19
Unexpended appropriations.
§ 123-20
Limitations on expenditures.
§ 123-21
Program termination.
§ 123-22
Restrictions on capital projects; amendments to budget.
§ 123-23
Utility budgets and accounting systems.
§ 123-24
Composition and limitations upon county funds.
§ 123-25
Competitive bidding.
§ 123-26
Furthering legislation.
§ 123-27
Due date of taxes; interest.
§ 123-27.1
Payment of governmental charges by credit or debit card.
§ 123-28
Discounts and interest on Edgewater Village special assessment
§ 123-28.1
Advance payment of county property tax.
§ 123-28.2
Special payment of estimated tax - tangible personal property.
§ 123-29
Notice of taxes due; tax bills.
§ 123-30
Report by Treasurer.
§ 123-31
Separate accounts for state and county levies; exclusive use of county levy.
§ 123-32
Enforcement; sale of real property.
§ 123-33
Redemption rate of interest.
§ 123-34
Deferred payment tax installment.
§ 123-34.1
Semiannual property tax payments.
§ 123-35
Notice to delinquent taxpayers; procedure for sale of real property.
§ 123-36
Effect of legal holiday on date of real property tax sales.
§ 123-37
Personal property taxes; liens.
§ 123-37.1
Payment of estimated tax on tangible personal property.
§ 123-38
Sale of personal property for taxes.
§ 123-39
Emergency appropriations.
§ 123-40
County indebtedness.
§ 123-41
Tax lien certificate.
§ 123-41.1
Claim settlements.
Article II
Real Property Tax Credits
§ 123-42
Business tax credits.
§ 123-43
Credits for aged and handicapped persons; other tax credits.
§ 123-43.1
Credits for day care providers.
§ 123-43.2
Day-care credits for businesses
§ 123-43.3
Agricultural preservation tax credits.
§ 123-43.3.1
Harford County agricultural preservation tax credits.
§ 123-43.3.2
Harford County Rural Legacy Program Tax Credits.
§ 123-43.4
Tax credits for surviving spouses of veterans.
§ 123-43.4.1
Tax credit for surviving spouse of fire, rescue, law enforcement or emergency medical service personnel.
§ 123-43.5
Tax credit for residential property located in close proximity to a refuse disposal system.
§ 123-43.5.1
Tax credit for restoration costs for historic landmarks.
§ 123-43.5.2
Tax credit for added value of restored historic landmarks.
§ 123-43.6
Tax exemption for the Fallston Airport.
§ 123-43.7
Tax exemption for the Aldino Harford County Airpark.
§ 123-43.8
Enterprise zone tax credits.
§ 123-43.9
Tax credit for real property owned by Habitat for Humanity.
§ 123-43.10
Tax credit for residential property located in proximity to waste-to-energy facility on Magnolia Road.
§ 123-44
Credit for qualifying energy conservation devices.
§ 123-45
Transfer of Metropolitan Commission finances and assets to county.
§ 123-46
Municipal tax rebate.
§ 123-46.1
Procedure for establishing homestead credit.
§ 123-46.2
Conservation land tax credits.
§ 123-46.3
Harford Land Trust.
§ 123-46.4
Supplement to homeowners property tax credit program.
§ 123-46.5
Tax credit for elderly individuals and veterans.
§ 123-46.6
Tax credit, nonprofit swim clubs.
Article III
Development Districts
§ 123-47
Establishment.
§ 123-48
Administrative provisions.
§ 123-49
Designation.
Article IV
Transfer Tax
§ 123-50
Establishment.
§ 123-51
Collection.
§ 123-52
Distribution.
§ 123-53
Exemption or credits.
Article V
Personal Property Tax Credits
§ 123-54
Research and development tax credit.
Article VI
Public School Development Impact Fee
§ 123-55
Purpose and intent.
§ 123-56
General provisions; applicability.
§ 123-57
Refunds.
§ 123-58
Service area.
§ 123-59
Amount of impact fee.
§ 123-59.1
Imposition and enforcement of development impact fee.
§ 123-60
Exemptions.
§ 123-61
Credits.
§ 123-62
Affordable housing.
§ 123-62.1
Transitional provisions.
Article VII
Hotel Occupancy Tax
§ 123-63
Definitions.
§ 123-64
Tax levied.
§ 123-65
Adoption of regulations.
§ 123-66
Registration.
§ 123-67
Identification, collection and returns; tax held in trust.
§ 123-68
Distribution of revenue.
Article VIII
Clean Energy Loan Program
§ 123-69
Clean Energy Loan Program.
§ 123-70
Real property tax surcharge.
§ 123-71
Financing.
Article IX
Harford County Community Reinvestment and Repair Fund
§ 123-72
Purpose and intent.