Montgomery County |
Code |
Part II. Local Laws, Ordinances, Resolutions, Etc. |
Chapter 52. Taxation.* [Note] |
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. |