§ 20.200. Personal property tax in general; mandatory exemptions.

Latest version.

(a)

Personal Property Tax. In accordance with section 6-101 of the tax-property article of the Annotated Code of Maryland, and except as otherwise provided in that article or in the Howard County Code, all tangible personal property located in Howard County is subject to assessment and property tax and is taxable to the owner of the property.

(b)

Tax Exemptions Contained in State Law. Statewide mandatory tax exemptions under title 7, subtitle 2 of the tax-property article of the Annotated Code of Maryland are in effect in Howard County without the necessity of action by the governing body of Howard County.

(C.B. 38, 1998)

                    
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