HARRY HUGHES, Governor

3565

He may apply for the credit at any time up to October 1 of the
taxable year, but, except in Frederick County, if he has not made
application on or before this date, the credit shall not be
allowed. Application shall be made under oath or affirmation.

(3) In Frederick County only, any taxpayer entitled
to a tax credit under this section may apply for the credit at
any time up to October 1 of the taxable year, and the tax credit
received shall continue from year to year until the property is
conveyed.

(e) In Baltimore County: (1) Real property owned by the
Harford Park Improvement Association of Baltimore County, Inc.;
(2) Real and tangible personal property owned by the Lynch Point
Improvement Association, Inc., of River Drive in Baltimore
County, and used exclusively for community or civic purposes; (3)
The County Council, by ordinance or resolution, may grant a
credit against local taxation only for real property owned by the
Twin River Protective and Improvement Association, Inc.; (4) The
County Council, by ordinance or resolution, may grant a credit
against local taxation only for real property owned by the
Bowley's Quarters Improvement Association, Inc.; (5) The County
Council, by ordinance or resolution, may grant a credit against
local taxation only for real property owned by the Oliver Beach
Improvement Association, Inc.; (6) Real property owned by the
Chestnut Ridge Improvement Association of Baltimore County, Inc.;
(7) The County Council, by ordinance or resolution, may grant a
credit against county taxation only for real property owned by
the Baltimore County Game and Fish Association; (8) The County
Council, by ordinance or resolution, may grant a credit against
county taxation only, for the real property owned by the
Eastfield Civic Association, Inc.; (9) The County Council, by
ordinance or resolution, may grant a credit against county
taxation only for real property which is used exclusively for and
occupied by the fire museum of Maryland; (10) The County Council,
by ordinance or resolution, may grant a credit against county
taxation only for real property owned by the Carney Rod and Gun
Club; [and] (11) For county taxation only, real and tangible
personal property owned by the Relay Improvement Association of
Baltimore County, Inc., and devoted to and used exclusively for
community, civic, educational, recreational, or library purposes.
The use of the property may not be contingent upon payment of a
rental fee or other compensation unless the fee or other
compensation is used by the association solely for improvement or
maintenance of the property; AND (12) THE COUNTY COUNCIL, BY
ORDINANCE OR RESOLUTION, MAY GRANT A CREDIT AGAINST COUNTY
TAXATION ONLY FOR REAL PROPERTY OWNED BY LIGHTHOUSE, INC., A
YOUTH AND FAMILY COUNSELING SERVICE AGENCY.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1984.

Approved May 29, 1984.