Ch. 384                                        1994 LAWS OF MARYLAND

CHAPTER 384
(House Bill 807)

AN ACT concerning

Upper Chesapeake Watershed Association - Property Tax Exemption Credit

FOR the purpose of exempting from authorizing the governing body of Cecil County and
of a municipal corporation in Cecil County to grant a property tax credit against
property taxes levied on property that is owned by the Upper Chesapeake
Watershed Association and used for specified purposes; and providing for the
application of this Act.

BY adding to repealing and reenacting, with amendments,
Article - Tax - Property
Section 7-218.1 9-309
Annotated Code of Maryland
(1986 Volume and 1993 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article - Tax - Property

7 218.1.

PROPERTY IS NOT SUBJECT TO PROPERTY TAX IF THE PROPERTY:

(1) IS OWNED BY THE UPPER CHESAPEAKE WATERSHED ASSOCIATION;

AND

(2) IS USED:

(I) TO ASSIST IN THE PRESERVATION OF A WILD NATURE AREA;

(II) TO ESTABLISH A NATURE RESERVE OR OTHER PROTECTED
AREA; OR

(III) GENERALLY TO PROMOTE CONSERVATION.

9-309.

(A) The governing body of Cecil County and of a municipal corporation in Cecil
County shall grant a property tax credit under this section against the county and
municipal corporation property tax imposed on:

(1)      property that is owned by the Society for the Preservation of Maryland
Antiquities, Incorporated; and

(2)     property that is owned by the Friends of the Library of Cecil County,
Maryland, Incorporated.

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