Md. Code, Tax - Property § 7-504.4
Md. Code, Tax - Property § 7-504.4
in effect§7–504.4.
(a) (1) In this section the following words have the meanings indicated.
(2) “Hippodrome Performing Arts Center facility” means the Hippodrome Performing Arts facility as defined in § 10–601 of the Economic Development Article.
(3) “Hippodrome Performing Arts Center site” means the Hippodrome Performing Arts site as defined in § 10–601 of the Economic Development Article.
(b) The Hippodrome Performing Arts Center site and the Hippodrome Performing Arts Center facility are subject to property taxes unless:
(1) such properties are used principally as a performing arts center; and
(2) the owner of such properties and the Baltimore City Board of Estimates agree on a payment that the owner shall make to Baltimore City in lieu of Baltimore City real property taxes.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp§ion=7-504.4&enactments=falseFetched: 10/17/2026