ROBERT L. EHRLICH, JR., Governor                            Ch. 371

governing body of Anne Arundel County to grant, by law, a property tax credit
against the county property tax for certain property owned by the Village
Commons Community Center, Incorporated or leased to the Anne Arundel
Community College at Arundel Mills; providing for the application of this Act;
and generally relating to a property tax credit in Anne Arundel County for
certain property owned by the Village Commons Community Center,
Incorporated or leased to the Anne Arundel Community College at Arundel Mills.

BY repealing and reenacting, with amendments,
Article - Tax - Property
Section 9-303(c) 9-303(b)
Annotated Code of Maryland
(2001 Replacement Volume and 2003 Supplement)

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

Article - Tax - Property

9-303.

(e) The governing body of Anne Arundel County shall grant a property tax
credit under this section against county property tax imposed on:

(1) real property that is owned by the Davidsonville Ruritan Foundation,
Incorporated; AND

(2) REAL PROPERTY THAT IS OWNED BY THE VILLAGE COMMONS
COMMUNITY CENTER, INCORPORATED, AND KNOWN AS THE VILLAGE OF WAUGH
CHAPEL.

(b) (1) The governing body of Anne Arundel County or of a municipal
corporation in Anne Arundel County may grant, by law, a property tax credit under
this section against the county or municipal corporation tax imposed on real property
that is:

[(1)] (I) owned by a nonprofit community civic association or
corporation; and

[(2)] (II) dedicated by plat or deed restriction to the use of the lot owners
in the community, if the use is not contingent on the payment of:

[(i)] 1. dues to the association or corporation, unless the dues are
used only to improve or maintain the property of the community; or

[(ii)] 2. compensation for admission to or use of the property,
unless the compensation is used only to improve or maintain the property of the
community.

- 1351 -