1. (a) Except as otherwise provided in this article, the governing body of a municipal corporation may impose municipal corporation property tax on those classes of property that it selects to be subject to municipal corporation property tax.
2. (b) The municipal corporation property tax is imposed only on assessments made under Title 8 of this article.

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 2002, c. 119, § 1, eff. Oct. 1, 2002.

Formerly Art. 81, § 12.