Pursuant to Tax-Property Article Title 9-201, county governments and Baltimore City are to furnish the Department the total value of all tax credits granted for real and personal property under Title 9-205; 9-209; 9-210 and an itemized listing of these credits. This list is due as soon after October 1 as possible but no later than December 31 of each year.

AIMS Forms 10(a) and 10(b) should be used for this listing. Each Supervisor of Assessments should supply the respective local government official with these AIMS forms so that they may be completed and returned to the local Supervisor of Assessments. Completed forms are to be bound and open for public record in the same manner as the assessment roll.