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MARVIN MANDEL, Governor 3273
public parks, playgrounds, or picnic areas. As used in
this paragraph only, "Community Association" means any
incorporated association whose membership is limited to
voluntary subscriptions by residents of the community or
development and which has no power either by law,
covenant, or any other means to assess fees against
residents or property owners based on property values;
and (2) from county taxation only, the county council may
allow a tax credit for real property which is owned by
the Children's Fresh Air Society of Maryland, Inc., but
only for acreage in excess of the exemption allowed to
the society under Section 9(E) of this article; AND (3)
FROM COUNTY TAXATION ONLY, THE COUNTY COUNCIL MAY ALLOW A
TAX CREDIT FOR REAL AND TANGIBLE PERSONAL PROPERTY OWNED
BY THE MARYLAND ORNITHOLOGICAL SOCIETY, INC.
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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 831
(House Bill 1606)
AN ACT concerning
Tax Credits and Exemptions - Gunpowder
Youth Camps, Inc.
FOR the purpose of changing the form of tax relief from
certain taxation of certain property granted to the
Gunpowder Youth Camps, Inc., from a tax credit to an
exemption.
BY repealing and reenacting, without amendments,
Article 81 — Revenue and Taxes
Section 9 (a)
Annotated Code of Maryland
(1975 Replacement Volume and 1976 Supplement)
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BY adding to
Article 81 — Revenue and Taxes
Section 9(q)
Annotated Code of Maryland
(1975 Replacement Volume and 1976 Supplement)
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BY repealing and reenacting, without amendments,
Article 81 — Revenue and Taxes
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