HB2: Property Taxes - Authority of Counties to Establish a Subclass and Set a Special Rate for Vacant and Abandoned Property

Legislative Summary

Authorizing the Mayor and City Council of Baltimore City or the governing body of a county to establish, by law, a subclass of real property consisting of vacant lots or improved property cited as vacant and unfit for habitation or other authorized use on a certain violation notice and to set a special property tax rate for certain vacant and abandoned property; requiring the Mayor and City Council of Baltimore City or the governing body of a county that enacts a special tax rate to submit a certain report by December 1 each year; etc.