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...
Click here for full text