Baltimore City Council
File #: 09-0301    Version: 0 Name: Property Tax - Partial Exemption for Aircraft Landing Strips and Areas
Type: Ordinance Status: Enacted
File created: 3/16/2009 In control: City Council
On agenda: Final action: 4/21/2010
Enactment #: 10-275
Title: Property Tax - Partial Exemption for Aircraft Landing Strips and Areas FOR the purpose of granting an exemption from the City property tax for certain portions of aircraft landing strips and areas, subject to certain conditions.
Sponsors: James B. Kraft
Indexes: Aircraft Landing Strips, Property Tax
Attachments: 1. Legislative Reference - 09-0301.pdf, 2. 09-0301 - 1st Reader.pdf, 3. Law - 09-0301.pdf, 4. Finance - 09-0301.pdf, 5. 09-0301 - 3rd Reader.pdf
EXPLANATION: CAPITALS indicate matter added to existing law.
[Brackets] indicate matter deleted from existing law.
 
      * WARNING: THIS IS AN UNOFFICIAL, INTRODUCTORY COPY OF THE BILL.
      THE OFFICIAL COPY CONSIDERED BY THE CITY COUNCIL IS THE FIRST READER COPY.
      INTRODUCTORY*      
 
      CITY OF BALTIMORE
      COUNCIL BILL           
                                                                                                                                                            
Introduced by:  Councilmember Kraft
At the request of:  Baltimore Heliport - Pier 7
 Address:  c/o Baltimore Marine Center, 2738 Lighthouse Point, Baltimore, Maryland 21224
  Telephone:  (410) 675-8888                                                                                                             
 
      A BILL ENTITLED
 
AN ORDINANCE concerning
Title
Property Tax - Partial Exemption for Aircraft Landing Strips and Areas
 
FOR the purpose of granting an exemption from the City property tax for certain portions of aircraft landing strips and areas, subject to certain conditions.
Body
BY adding
  Article 28 - Taxes
  Section(s) 9-7
  Baltimore City Code
   (Edition 2000)
 
  SECTION 1.  BE IT ORDAINED BY THE MAYOR AND CITY COUNCIL OF BALTIMORE, That the Laws of Baltimore City read as follows:
 
      Baltimore City Code
 
      Article 28.  Taxes
 
      Subtitle 9.  Exemptions
 
§ 9-7.  PRIVATE AIRCRAFT LANDING AREAS.
 
  (A)  EXEMPTION GRANTED.
 
IN ACCORDANCE WITH STATE TAX-PROPERTY ARTICLE § 8302, THE ESSENTIAL PORTIONS OF AIRCRAFT LANDING STRIPS AND AREAS, AS CERTIFIED BY THE MARYLAND AVIATION ADMINISTRATION, ARE EXEMPT FROM TAXATION, IF THE LANDING STRIPS AND AREAS ARE:
 
(1)      LOCATED ON PRIVATELY OWNED PROPERTY;
 
(2)      USED BY THE PUBLIC;
 
 
 
(3)      LICENSED UNDER STATE TRANSPORTATION ARTICLE TITLE 5; AND
 
(4)      IDENTIFIED IN THE MARYLAND AVIATION SYSTEM PLAN AS ESSENTIAL TO THE STATE'S AIR TRANSPORTATION SYSTEM.
 
  (B)  RULES AND REGULATIONS.
 
     (1)  IN GENERAL.
 
THE DIRECTOR OF FINANCE MAY ADOPT RULES AND REGULATIONS TO CARRY OUT THE PROVISIONS OF THIS SECTION.
 
     (2)  FILING WITH LEGISLATIVE REFERENCE.
 
A COPY OF ALL RULES AND REGULATIONS ADOPTED UNDER THIS SECTION MUST BE FILED WITH THE DEPARTMENT OF LEGISLATIVE REFERENCE BEFORE THEY BECOME EFFECTIVE.
 
  SECTION 2.  AND BE IT FURTHER ORDAINED, That the catchlines contained in this Ordinance are not law and may not be considered to have been enacted as a part of this or any prior Ordinance.
 
  SECTION 3.  AND BE IT FURTHER ORDAINED, That this Ordinance takes effect on the 30th day after the date it is enacted.
 
dlr09-669~intro/11Mar09
art28/AirportExmptn/aa:me
 
 
dlr09-669~intro/11Mar09
??2??
art28/AirportExmptn/aa:me