Md. Code, Tax - Property § 9-231

Md. Code, Tax - Property § 9-231
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(a) In this section, “foreign trade zone” means a foreign trade zone or subzone established under federal law. (b) The governing body of a county or municipal corporation may grant, by law, a property tax credit against the county or municipal property tax imposed on personal property, other than operating personal property of a public utility, if the personal property is located in a foreign trade zone that is within that county or municipal corporation.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp&section=9-231&enactments=falseFetched: 10/17/2026

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