Article I. General.

§ 52-1. Date of finality generally.

§ 52-2. Date of finality for tax purposes; when taxes due and payable; date when taxes overdue; penalty for late payment of taxes; when improvements assessable.

§ 52-2A. Advance payment of real property tax.

§ 52-3. Annual levy.

§ 52-4. Authorization to issue an estimated personal property tax bill.

§ 52-5. Abatement of small amounts of tax due.

§ 52-6. Tax anticipation certificates-Authority of council to issue; purpose; sale.

§ 52-7. Tax anticipation certificates for county property taxes.

§ 52-8. Certification of payment of taxes; fees; liability for errors, etc.

§ 52-9. Listing and assessment of personal property.

§ 52-10. Assessment of certain machinery and equipment.

§ 52-11. Manufacturing machinery and farm implements exempt from personal property taxes.

§ 52-12. Special revenue tax on trailer coach parks.

§ 52-13. Special mass transit facilities tax.

§ 52-14. Fuel-energy tax.

§ 52-15. Telephone tax.

§ 52-16. Room rental and transient tax.

§ 52-16A. Admissions and amusement tax.

§ 52-16B. Recordation Tax.

§ 52-17. Additional taxing powers; prohibited taxes.

§ 52-18. Appeal tax court.

§ 52-19. Moderate-income multifamily rental housing facility real property tax deferral.

§ 52-20. Residential real property tax deferral - Government-initialized rezonings.

§ 52-21. Excise tax; property lien.

§ 52-22. Residential real property tax deferral.

§ 52-23. Property tax refund - Disabled veterans and blind persons.

§ 52-24. Payments in lieu of taxes for certain housing developments.

Article II. TAX SALES.*

§ 52-25. Sale of property for taxes generally.

§ 52-26. Purchase of property by county; issuance of certificates of indebtedness, etc.

§ 52-27. Sale of properties purchased by county at public auction.

§ 52-28. Describing owners as heirs of a named person; conveyance to devisees or heirs of purchaser.

Article III. REAL PROPERTY TRANSFER TAX.*

§ 52-29. Definitions.

§ 52-30. Authority to levy tax.

§ 52-31. Levied; amount.

§ 52-32. When payable; evidence of payment on conveyance; receipt for payment.

§ 52-33. Conveyances not to be accepted for recordation unless stamped.

§ 52-34. Certain transfers exempt from tax.

§ 52-35. Deferred payment.

§ 52-36. Consideration or valuation understated.

§ 52-37. Refund of tax when transfer not effected.

§ 52-38. Penalty for violation of article.

Article IV. DEVELOPMENT IMPACT TAX FOR TRANSPORTATION IMPROVEMENTS.*

§ 52-39. Definitions.

§ 52-40. Findings; purpose and intent.

§ 52-41. Imposition and applicability of development impact taxes.

§ 52-42. Collection of development impact taxes.

§ 52-43. Calculation of development impact tax.

§ 52-44. Annual report.

§ 52-45. Restrictions on use and accounting of development impact tax funds.

§ 52-46. Refunds.

§ 52-47. Credits.

§ 52-48. Appeals.

§ 52-49. Tax rates.

§ 52-50. Use of impact tax funds.

§ 52-51. Local Area Transportation Review Mitigation Payment.

Article V. DEVELOPMENT IMPACT TAX FOR PUBLIC SCHOOL IMPROVEMENTS.*

§ 52-52. Definitions.

§ 52-53. Findings; purpose and intent.

§ 52-54. Imposition and applicability of tax.

§ 52-55. Tax rates.

§ 52-56. Accounting; use of funds.

§ 52-57. Refunds.

§ 52-58. Credits.

§ 52-59. [RESERVED]

Article VI. EXPEDITED DEVELOPMENT APPROVAL EXCISE TAX.*

§ 52-60. Payment.

§ 52-61. Rates.

§ 52-62. Exemptions.

§ 52-63. Credits.

§ 52-64. Payments.

§ 52-65. Collection and administration; interest and penalties; violation; lien; annual report; use of funds.

Article VII. TOBACCO TAX.

§ 52-66. Definitions.

§ 52-67. Imposition of tax.

§ 52-68. Tobacco Tax - Exemption.

§ 52-69. Enforcement.

§ 52-70. Overdue tax - interest.

§ 52-71. Penalties.

Article VIII. EXCISE TAX ON ELECTRONIC CIGARETTES.*

§ 52-72. Definitions.

§ 52-73. Tax levied; rate.

§ 52-74. Remittance.

§ 52-75. Cessation of business.

§ 52-76. Collection; interest and penalties; violation.

Article IX. CARRYOUT BAG TAX.

§ 52-77. Definitions.

§ 52-78. Tax imposed.

§ 52-79. Remittance.

§ 52-80. Interest and penalties.

§ 52-81. Prohibited conduct.

§ 52-82. Regulations.

§ 52-83. Enforcement.

Article X. PROPERTY TAX CREDITS

§ 52-84. Real property tax credits for permanently and totally disabled homeowners.

§ 52-85. Homeowners property tax credit.

§ 52-86. Credit to offset certain income tax revenues.

§ 52-87. Scenic Easement Tax Credit.

§ 52-88. Historic Preservation Tax Credit.*

§ 52-89. Conservation Land Tax Credit.

§ 52-90. New Jobs Tax Credit and Enhanced New Jobs Tax Credit.

§ 52-91. Brownfields Property Tax Credit.

§ 52-92. Property tax credit - senior citizens of limited income.

§ 52-93. Tax credit for certain nonprofit organizations.

§ 52-94. Day care property tax credit.

§ 52-95. Personal property tax - Research and development exemption.

§ 52-96. Property tax credit - Leased property - Religious organizations.

§ 52-97. Property tax credit for Audubon Naturalist Society.

§ 52-98. Property tax credit - fire sprinkler systems.

§ 52-99. Property tax credit - arts and entertainment district.

§ 52-100. Property tax credit - surviving spouse of law enforcement officer or rescue worker.

§ 52-101. Home computer telecommuting incentive.

§ 52-102. Property tax credit - nonprofit swim clubs.

§ 52-103. Property tax credit - energy and environmental design.

§ 52-104. Property tax credit - renewable energy.

§ 52-105. Property tax credit - publicly sponsored business incubator.

§ 52-106. Property tax credit - accessibility features.

§ 52-107. Property tax credit - level I and level II accessibility standards.

§ 52-108. Burtonsville Enterprise Zone Property.

§ 52-109. Property tax credit - reduced rent for elderly or disabled tenants.

§ 52-110. Property tax credit - elderly individuals and retired military services members.

§ 52-111. Urban Agricultural Tax Credit.