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Martin O'Malley, Governor
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Ch. 384
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CHAPTER 384
(House Bill 231)
AN ACT concerning
Recordation Tax - Exemption for Transfers from a Government or Public
Agency
FOR the purpose of exempting authorizing the Mayor and City Council of Baltimore
City or the governing body of a county to exempt from recordation tax certain
instruments of writing if the transferor is the United States, the State, an
agency of the State, or a political subdivision of the State; and generally relating
to exemptions from the recordation tax.
Article - Tax - Property
Section 12-108(a)(1) 12-116
Annotated Code of Maryland
(2001 Replacement Volume and 2006 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
Article - Tax - Property
12-108.
(a) (1) Except as provided in paragraph (2) of this subsection, an
instrument of writing is not subject to recordation tax, if the instrument of writing
transfers property [to] TO, or grants a security interest to OR FROM:
(i) the United States;
(ii) the State;
(iii) an agency of the State; or
(iv) a political subdivision in the State.
12-116.
THE MAYOR AND CITY COUNCIL OF BALTIMORE CITY OR THE
GOVERNING BODY OF A COUNTY MAY EXEMPT, BY LAW, FROM THE
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-2373-
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