Legal Opinion
Maryland Attorney General Opinion 99OAG225
Maryland Attorney General Reports
Decided December 19, 2014No. 99OAG225Published
1Opinion of the Court
Gen. 225 ] 225 TAXATION PROPERTY TAX – APPLICABILITY OF HOMESTEAD TAX CREDIT TO SPECIAL BENEFIT DISTRICT TAXES December 19, 2014 The Honorable Steven R. Schuh County Executive Your predecessor asked our opinion on the applicability of the Homestead Tax Credit to certain types of “special taxing districts” in Anne Arundel County. The Homestead Tax Credit is provided by State law, and it operates to cap the amount by which a homeowner’s property taxes rise from year to year. See Md. Code Ann., Tax-Property (“TP”) § 9-105 (2012 Repl. Vol., 2014 Supp.); see also 1977 Md. Laws, ch. 959 (preamble).…
2Cases cited16 opinions
- Government Employees Insurance v. Insurance CommissionerCourt of Appeals of Maryland · 1993
- Pittman v. Housing AuthorityCourt of Appeals of Maryland · 1942
- Leonardo v. Board of County CommissionersCourt of Appeals of Maryland · 1957
- State ex rel. Stateler v. ReisSupreme Court of Minnesota · 1888
- City of Seattle v. Rogers Clothing for Men, Inc.Washington Supreme Court · 1990
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