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Statutes Text

Article - Tax - Property




§12–116.

    The Mayor and City Council of Baltimore City or the governing body of a county may exempt, by law, from the recordation tax an instrument of writing that transfers property from or grants a security interest from:

        (1)    the United States;

        (2)    the State;

        (3)    an agency of the State; or

        (4)    a political subdivision in the State.



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