Cecil County, MD
 
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Board of County Commissioners (now County Council) of Cecil County as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Special taxing districts — See Ch. 110.
Article I Admissions and Amusement Tax

§ 337-1 Imposition of tax; exceptions.

§ 337-2 Additional tax.

Article II Agricultural Land Tax Credit

§ 337-3 Definitions.

§ 337-4 Land qualifying for credit.

§ 337-5 Penalty upon termination of agreement or easement.

Article III Historic Property Tax Credit

§ 337-6 Definitions.

§ 337-7 Credit granted.

§ 337-8 Eligibility.

§ 337-9 Application of credit; amount.

§ 337-10 Additional requirements.

Article IV Brownfields Property Tax Credit

§ 337-11 Statutory authority; commencement.

§ 337-12 Credit granted.

§ 337-13 Term.

§ 337-14 Termination.

§ 337-15 County contribution to incentive program.

§ 337-16 Term for sites located in enterprise zones.

Article V Tax Credit for Surviving Spouses of Law Enforcement Officers

§ 337-17 Statutory authority.

§ 337-18 Credit granted; term; applicability.

Article VI Deferral of Property Taxes for Senior Citizen and Disabled Homeowners

§ 337-19 Definitions.

§ 337-20 Deferral authorized.

§ 337-21 Qualifications.

§ 337-22 Amount of deferral.

§ 337-23 Interest.

§ 337-24 Limit on accumulation.

§ 337-25 Penalty for nonpayment.

§ 337-26 Lien and liability.

§ 337-27 When deferred taxes due.

§ 337-28 Application for deferral.

§ 337-29 Authority of taxpayer to end deferral.

§ 337-30 Report.

§ 337-31 Fraud prohibited; violations and penalties.

Article VII Property Tax Credit for Habitat for Humanity

§ 337-32 Statutory authority.

§ 337-33 Tax credit terms.