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Harford County, MD
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2024-07-11
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Part II General Legislation
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Chapter 123 Finance and Taxation
The Charter
Ch C
Charter
Administrative Legislation
Ch 1
General Provisions
Ch 4
Administration of Government
Ch 9
Boards, Commissions, Councils and Agencies
Ch 16
Departments
Ch 20
Elections
Ch 23
Ethics Code
Ch 28
Fire, Ambulance and Rescue Organizations
Ch 29
Harford County Sheriff's Office Pension
Ch 31
Fiscal Impact
Ch 38
Personnel
Ch 41
Procurement
Ch 50
Vehicles, County
General Legislation
Ch 58
Adult Entertainment
Ch 60
Agriculture
Ch 62
Alarm Systems
Ch 64
Animals
Ch 68
Assemblies, Mass Public
Ch 72
Auctions and Auctioneers
Ch 82
Building Construction
Ch 84
Buildings, General
Ch 95
Discriminatory Practices
Ch 100
Drug Paraphernalia
Ch 105
Electricity
Ch 109
Environmental Control
Ch 119
(Reserved)
Ch 123
Finance and Taxation
Ch 123 Art 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.
Ch 123 Art 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.
Ch 123 Art III
Development Districts
§ 123-47
Establishment.
§ 123-48
Administrative provisions.
§ 123-49
Designation.
Ch 123 Art IV
Transfer Tax
§ 123-50
Establishment.
§ 123-51
Collection.
§ 123-52
Distribution.
§ 123-53
Exemption or credits.
Ch 123 Art V
Personal Property Tax Credits
§ 123-54
Research and development tax credit.
Ch 123 Art 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.
Ch 123 Art 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.
Ch 123 Art VIII
Clean Energy Loan Program
§ 123-69
Clean Energy Loan Program.
§ 123-70
Real property tax surcharge.
§ 123-71
Financing.
Ch 127
(Reserved)
Ch 131
Floodplain Management Program
Ch 142
Handicapped, Facilities for
Ch 146
Hazardous Materials
Ch 149
Health
Ch 157
Licenses and Permits
Ch 161
Littering
Ch 162
Livability Code
Ch 163
(Reserved)
Ch 166
Massage Establishments
Ch 169
Master Plan
Ch 173
Mobile Homes and Trailers
Ch 179
Nuisances, Public Health
Ch 185
Parks and Recreation
Ch 188
Pawnbrokers
Ch 193
Peace and Good Order
Ch 197
Peddling and Soliciting
Ch 199
(Reserved)
Ch 202
Plumbing
Ch 206
Real Estate
Ch 211
(Reserved)
Ch 214
Sediment Control and Stormwater Management
Ch 216
Sewage Disposal Systems, Private
Ch 218
Sheriff
Ch 219
(Reserved)
Ch 225
Streets, Sidewalks and Public Works
Ch 226
Swimming Pools
Ch 232
Taxicabs
Ch 235
Television
Ch 237
Towing Businesses
Ch 244
Vehicles and Traffic
Ch 247
Vehicles, Junk
Ch 256
Water and Sewers
Ch 260
Weapons
Ch 267
Zoning
Ch 268
Subdivision Regulations
Appendix
Ch A271
Comparative Table
Ch A272
(Reserved)
Ch A273
Executive Orders
Ch A274
Zoning Board of Appeals Rules of Procedure
Ch A275
Capital Improvements
Disposition List
Ch DL
Disposition List
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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
chevron_right
§ 123-1
Designation of fiscal year and tax year.
chevron_right
§ 123-2
Definitions.
chevron_right
§ 123-3
Scope of budget.
chevron_right
§ 123-4
Formulation of current expense budget.
chevron_right
§ 123-5
Formulation of capital budget and capital program.
chevron_right
§ 123-6
Contents of current expense budget.
chevron_right
§ 123-7
Contents of capital budget and capital program.
chevron_right
§ 123-8
Contents of budget message.
chevron_right
§ 123-9
Submission of budget to Council.
chevron_right
§ 123-10
Filing of proposed budget.
chevron_right
§ 123-11
Public budget hearings.
chevron_right
§ 123-12
Action on budget by Council.
chevron_right
§ 123-12.1
Adoption of capital program.
chevron_right
§ 123-13
Public access to copies of budget.
chevron_right
§ 123-14
Effective date of budget.
chevron_right
§ 123-15
Levy of taxes; balanced budget.
chevron_right
§ 123-16
Tax exemptions for incorporated towns.
chevron_right
§ 123-17
Transfer of appropriations.
chevron_right
§ 123-18
Supplementary appropriations.
chevron_right
§ 123-19
Unexpended appropriations.
chevron_right
§ 123-20
Limitations on expenditures.
chevron_right
§ 123-21
Program termination.
chevron_right
§ 123-22
Restrictions on capital projects; amendments to budget.
chevron_right
§ 123-23
Utility budgets and accounting systems.
chevron_right
§ 123-24
Composition and limitations upon county funds.
chevron_right
§ 123-25
Competitive bidding.
chevron_right
§ 123-26
Furthering legislation.
chevron_right
§ 123-27
Due date of taxes; interest.
chevron_right
§ 123-27.1
Payment of governmental charges by credit or debit card.
chevron_right
§ 123-28
Discounts and interest on Edgewater Village special assessment
chevron_right
§ 123-28.1
Advance payment of county property tax.
chevron_right
§ 123-28.2
Special payment of estimated tax - tangible personal property.
chevron_right
§ 123-29
Notice of taxes due; tax bills.
chevron_right
§ 123-30
Report by Treasurer.
chevron_right
§ 123-31
Separate accounts for state and county levies; exclusive use of county levy.
chevron_right
§ 123-32
Enforcement; sale of real property.
chevron_right
§ 123-33
Redemption rate of interest.
chevron_right
§ 123-34
Deferred payment tax installment.
chevron_right
§ 123-34.1
Semiannual property tax payments.
chevron_right
§ 123-35
Notice to delinquent taxpayers; procedure for sale of real property.
chevron_right
§ 123-36
Effect of legal holiday on date of real property tax sales.
chevron_right
§ 123-37
Personal property taxes; liens.
chevron_right
§ 123-37.1
Payment of estimated tax on tangible personal property.
chevron_right
§ 123-38
Sale of personal property for taxes.
chevron_right
§ 123-39
Emergency appropriations.
chevron_right
§ 123-40
County indebtedness.
chevron_right
§ 123-41
Tax lien certificate.
chevron_right
§ 123-41.1
Claim settlements.
chevron_right
Article II
Real Property Tax Credits
chevron_right
§ 123-42
Business tax credits.
chevron_right
§ 123-43
Credits for aged and handicapped persons; other tax credits.
chevron_right
§ 123-43.1
Credits for day care providers.
chevron_right
§ 123-43.2
Day-care credits for businesses
chevron_right
§ 123-43.3
Agricultural preservation tax credits.
chevron_right
§ 123-43.3.1
Harford County agricultural preservation tax credits.
chevron_right
§ 123-43.3.2
Harford County Rural Legacy Program Tax Credits.
chevron_right
§ 123-43.4
Tax credits for surviving spouses of veterans.
chevron_right
§ 123-43.4.1
Tax credit for surviving spouse of fire, rescue, law enforcement or emergency medical service personnel.
chevron_right
§ 123-43.5
Tax credit for residential property located in close proximity to a refuse disposal system.
chevron_right
§ 123-43.5.1
Tax credit for restoration costs for historic landmarks.
chevron_right
§ 123-43.5.2
Tax credit for added value of restored historic landmarks.
chevron_right
§ 123-43.6
Tax exemption for the Fallston Airport.
chevron_right
§ 123-43.7
Tax exemption for the Aldino Harford County Airpark.
chevron_right
§ 123-43.8
Enterprise zone tax credits.
chevron_right
§ 123-43.9
Tax credit for real property owned by Habitat for Humanity.
chevron_right
§ 123-43.10
Tax credit for residential property located in proximity to waste-to-energy facility on Magnolia Road.
chevron_right
§ 123-44
Credit for qualifying energy conservation devices.
chevron_right
§ 123-45
Transfer of Metropolitan Commission finances and assets to county.
chevron_right
§ 123-46
Municipal tax rebate.
chevron_right
§ 123-46.1
Procedure for establishing homestead credit.
chevron_right
§ 123-46.2
Conservation land tax credits.
chevron_right
§ 123-46.3
Harford Land Trust.
chevron_right
§ 123-46.4
Supplement to homeowners property tax credit program.
chevron_right
§ 123-46.5
Tax credit for elderly individuals and veterans.
chevron_right
§ 123-46.6
Tax credit, nonprofit swim clubs.
chevron_right
Article III
Development Districts
chevron_right
§ 123-47
Establishment.
chevron_right
§ 123-48
Administrative provisions.
chevron_right
§ 123-49
Designation.
chevron_right
Article IV
Transfer Tax
chevron_right
§ 123-50
Establishment.
chevron_right
§ 123-51
Collection.
chevron_right
§ 123-52
Distribution.
chevron_right
§ 123-53
Exemption or credits.
chevron_right
Article V
Personal Property Tax Credits
chevron_right
§ 123-54
Research and development tax credit.
chevron_right
Article VI
Public School Development Impact Fee
chevron_right
§ 123-55
Purpose and intent.
chevron_right
§ 123-56
General provisions; applicability.
chevron_right
§ 123-57
Refunds.
chevron_right
§ 123-58
Service area.
chevron_right
§ 123-59
Amount of impact fee.
chevron_right
§ 123-59.1
Imposition and enforcement of development impact fee.
chevron_right
§ 123-60
Exemptions.
chevron_right
§ 123-61
Credits.
chevron_right
§ 123-62
Affordable housing.
chevron_right
Article VII
Hotel Occupancy Tax
chevron_right
§ 123-63
Definitions.
chevron_right
§ 123-64
Tax levied.
chevron_right
§ 123-65
Adoption of regulations.
chevron_right
§ 123-66
Registration.
chevron_right
§ 123-67
Identification, collection and returns; tax held in trust.
chevron_right
§ 123-68
Distribution of revenue.
chevron_right
Article VIII
Clean Energy Loan Program
chevron_right
§ 123-69
Clean Energy Loan Program.
chevron_right
§ 123-70
Real property tax surcharge.
chevron_right
§ 123-71
Financing.
chevron_right