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MARVIN MANDEL, Governor 2919
hereby repealed; and that Section 9C (f) be and it is
hereby repealed and reenacted, with amendments; and that
new Section 9C (f-2) be and it is hereby added to this
Article and Code; and all to read as follows:
Article 81 - Revenue and Taxes
9C.
[(e-1) In Calvert County, real property owned
by the Calvert County Sportsmen's Club, Inc.]
(f) In Calvert County [and Carroll County], (1)
from county taxation only, real property owned by a
nonprofit community or civic improvement association or
corporation, which is devoted to and used exclusively for
community, civic, educational, or library purposes, and
where [such] THIS use is not contingent upon the payment
of any fee or other compensation, and failure to pay any
[such] fee or other compensation is not a reason to deny
admission to or use of this property. Assessments
exacted and employed by the association or corporation
solely for the improvement or maintenance of the property
are not "fees or other compensation" under the terms of
this paragraph[.]; (2) FROM COUNTY TAXATION ONLY, REAL
PROPERTY OWNED BY THE CALVERT COUNTY SPORTMEN'S CLUB,
INC.; AND (3) FROM COUNTY TAXATION ONLY, REAL PROPERTY
KNOWN AS THE CALVERT COUNTY FAIRGROUNDS AND LOCATED IN
THE SECOND ELECTION DISTRICT OF CALVERT COUNTY, AS LONG
AS THE PROPERTY IS USED FOR THE CALVERT COUNTY FAIR.
PROVIDED THAI ONLY THE PORTION OF THIS PROPERTY AND
BUILDINGS THAI IS ACTUALLY USED FOR THE CALVERT COUNTY
FAIR SHALL BE EXEMPT FROM TAXATION.
(F-2) IN CARROLL COUNTY, FROM COUNTY TAXATION ONLY,
REAL PROPERTY OWNED BY A NONPROFIT COMMUNITY OR CIVIC
IMPROVEMENT ASSOCIATION OR CORPORATION, WHICH IS DEVOTED
TO AND USED EXCLUSIVELY FOR COMMUNITY, CIVIC,
EDUCATIONAL, OR LIBRARY PURPOSES, AND WHERE THIS USE IS
NOT CONTINGENT UPON THE PAYMENT OF ANY FEE OR OTHER
COMPENSATION, AND FAILURE TO PAY ANY FEE OR OTHER
COMPENSATION IS NOT A REASON TO DENY ADMISSION TO OR USE
OF THIS PROPERTY. ASSESSMENTS EXACTED AND EMPLOYED BY
THE ASSOCIATION OR CORPORATION SOLELY FOR THE IMPROVEMENT
OR MAINTENANCE OF THE PROPERTY ARE NOT "FEES OR OTHER
COMPENSATION" UNDER THE TERMS OF THIS SUBSECTION.
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SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1977.
Approved May 26, 1977.
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CHAPTER 727
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