Article I. General.
§ 52-1. Date of finality generally.
§ 52-2. Date of finality for tax purposes; when taxes due and taxable; date when taxes overdue; penalty for late payment of taxes; when improvements assessable.
§ 52-2A. Advance payment of real property tax.
§ 52-3. Annual levy.
§ 52-4. Authorization to issue an estimated personal property tax bill.
§ 52-5. Abatement of small amounts of tax due.
§ 52-6. Tax anticipation certificates-Authority of council to issue; purpose; sale.
§ 52-7. Tax anticipation certificates for county property taxes.
§ 52-8. Certification of payment of taxes; fees; liability for errors, etc.
§ 52-9. Listing and assessment of personal property.
§ 52-10. Assessment of certain machinery and equipment.
§ 52-11. Manufacturing machinery and farm implements exempt from personal property taxes.
§ 52-12. Special revenue tax on trailer coach parks.
§ 52-13. Special mass transit facilities tax.
§ 52-14. Fuel-energy tax.
§ 52-15. Telephone tax.
§ 52-16. Room rental and transient tax.
§ 52-16A. Admissions and amusement tax.
§ 52-16B. Recordation Tax.
§ 52-17. Additional taxing powers; prohibited taxes.
§ 52-18. Appeal tax court.
§ 52-19. Moderate-income multifamily rental housing facility real property tax deferral.
§ 52-20. Residential real property tax deferral—Government-initiated rezonings.
§ 52-21. Excise tax, property lien.
§ 52-22. Residential real property tax deferral.
§ 52-23. Property tax refund—Disabled veterans and blind persons.
§ 52-24. Payments in lieu of taxes for certain housing developments.
§ 52-24A. Payments in lieu of taxes for certain property leased from WMATA.
Article II. Tax Sales.
§ 52-25. Sale of property for taxes generally.
§ 52-26. Purchase of property by county; issuance of certificates of indebtedness, etc.
§ 52-27. Sale of properties purchased by county at public auction.
§ 52-28. Describing owners as heirs of a named person; conveyance to devisees or heirs of purchaser.
Article III. Real Property Transfer Tax.
§ 52-29. Definitions.
§ 52-30. Authority to levy tax.
§ 52-31. Levied; amount.
§ 52-32. When payable; evidence of payment on conveyance; receipt for payment.
§ 52-33. Conveyances not to be accepted for recordation unless stamped.
§ 52-34. Certain transfers exempt from tax.
§ 52-35. Deferred payment.
§ 52-36. Consideration or valuation understated.
§ 52-37. Refund of tax when transfer not effected.
§ 52-38. Penalty for violation of article.
Article IV. Development Impact Tax for Transportation Improvements.
§ 52-39. Definitions.
§ 52-40. Findings; purpose and intent.
§ 52-41. Imposition and applicability of development impact taxes.
§ 52-42. Collection of development impact taxes.
§ 52-43. Calculation of development impact tax.
§ 52-44. Annual report.
§ 52-45. Restrictions on use and accounting of development impact tax funds.
§ 52-46. Refunds.
§ 52-47. Credits.
§ 52-48. Appeals.
§ 52-49. Tax rates.
§ 52-50. Use of impact tax funds.
§ 52-51. Local Area Transportation Review Mitigation Payment.
Article V. Development Impact Tax for Public School Improvements.
§ 52-52. Definitions.
§ 52-53. Findings; purpose and intent.
§ 52-54. Imposition and applicability of tax.
§ 52-55. Tax rates.
§ 52-56. Accounting; use of funds.
§ 52-57. Refunds.
§ 52-58. Credits.
§ 52-59. Utilization premium payment.
Article VI. Reserved.
§ 52-60. Reserved.
§ 52-61. Reserved.
§ 52-62. Reserved.
§ 52-63. Reserved.
§ 52-64. Reserved.
§ 52-65. Reserved.
Article VII. Tobacco Tax.
§ 52-66. Definitions.
§ 52-67. Imposition of tax.
§ 52-68. Tobacco Tax - Exemption.
§ 52-69. Enforcement.
§ 52-70. Overdue tax - interest.
§ 52-71. Penalties.
Article VIII. Excise Tax on Electronic Cigarettes.
§ 52-72. Definitions.
§ 52-73. Tax levied; rate.
§ 52-74. Remittance.
§ 52-75. Cessation of business.
§ 52-76. Collection; interest and penalties; violation.
Article IX. Carryout Bag Tax.
§ 52-77. Definitions
§ 52-78. Tax imposed.
§ 52-79. Remittance.
§ 52-80. Interest and penalties.
§ 52-81. Prohibited conduct.
§ 52-82. Regulations.
§ 52-83. Enforcement.
Article X. Property Tax Credits.
§ 52-84. Real property tax credits for permanently and totally disabled homeowners.
§ 52-85. Homeowners property tax credit.
§ 52-86. Credit to offset certain income tax revenues.
§ 52-87. Scenic easement tax credit.
§ 52-88. Historic preservation tax credit.
§ 52-89. Conservation land tax credit.
§ 52-90. New jobs tax credit and enhanced new jobs tax credit.
§ 52-91. Brownfields property tax credit.
§ 52-92. Property tax credit—senior citizens of limited income.
§ 52-93. Tax credit for certain nonprofit organizations.
§ 52-94. Day care property tax credit.
§ 52-95. Personal property tax—Research and development exemption.
§ 52-96. Property tax credit—Leased property—Religious organizations.
§ 52-97. Property tax credit for Audubon Naturalist Society.
§ 52-98. Property tax credit - fire sprinkler systems.
§ 52-99. Property tax credit - arts and entertainment district.
§ 52-100. Property tax credit — surviving spouse of law enforcement officer or rescue worker.
§ 52-101. Home computer telecommuting incentive.
§ 52-102. Property tax credit — nonprofit swim clubs.
§ 52-103. Property tax credit — energy and environmental design.
§ 52-103A. Property tax credit — energy conservation devices for existing energy-efficient buildings.
§ 52-103B. Property tax credit — newly constructed energy-efficient buildings.
§ 52-104. Property tax credit — renewable energy.
§ 52-105. Property tax credit — publicly sponsored business incubator.
§ 52-106. Property tax credit — accessibility features.
§ 52-107. Property tax credit — level I and level II accessibility standards.
§ 52-108. Burtonsville Enterprise Zone Property.
§ 52-109. Property tax credit — reduced rent for elderly or disabled tenants.
§ 52-110. Property tax credit — individuals 65 and above and retired military services members.
§ 52-111. Urban agricultural tax credit.
§ 52-112. Police officer property tax credit.
Notes
| [Note] | *Editor’s note—See County Attorney Opinion dated 1/26/98 analyzing a petition to amend charter to require any increase in taxes to be approved by referendum. |