Marvin Mandel, Governor                       1459

Taxed and Where," to provide that the real property TAX exemp-
tion for property held by nonprofit community civic associations or
corporations apply both in Anne Arundel County and the City of
Annapolis MAY APPLY TO MUNICIPAL TAXATION, AND TO
CORRECT AN ERROR THEREIN.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 9(57) of Article 81 of the Annotated Code of Maryland
(1969 Replacement Volume), title "Revenue and Taxes," subtitle
"What Shall Be Taxed and Where," be and it is hereby repealed and
re-enacted, with amendments, to read as follows:

9.

(57) [For purposes of county taxation in Anne Arundel County
only, and in the discretion of the Board of County Commissioners
so directing,] For purposes of county and city taxation in Anne

Arundel County and the City of Annapolis only, and if the County

Council of Anne Arundel County so direct, in each instance IN ANNE
ARUNDEL COUNTY, FOR THE PURPOSES OF COUNTY TAX-
ATION AND IN THE DISCRETION OF THE COUNTY COUN-
CIL OF ANNE ARUNDEL COUNTY, AND FOR THE PURPOSES
OF ANY MUNICIPAL TAXATION THEREIN, AND IN THE DIS-
CRETION OF THE MUNICIPAL GOVERNING BODY, THE
COUNCIL OR THE GOVERNING BODY MAY, BY RESOLUTION
OR ORDINANCE PROVIDE FOR THE EXEMPTION OF real prop-
erty, title to which is held by nonprofit community civic associations or
corporations, which property is dedicated by appropriate plat or
deed restrictions to the use of the lot owners within the com-
munity, and which use is not contingent upon the payment of dues
to such association or corporation or upon the payment of fees or
other compensation in return for admission to or use of the prop-
erty. As used in this subsection, "dues" and "fees or other com-
pensation" shall not include assessments exacted and employed by
such association solely for the improvement or maintenance of the
roads, property, or other facilities of the community.

Sec. 2. And be it further enacted, That this Act shall take effect
July 1, 1972.

Approved May 26, 1972.

CHAPTER 511
(House Bill 446)

AN ACT to repeal Section 83(f) of Article 26 of the Annotated Code
of Maryland (1966 Replacement Volume), title "Courts," subtitle
"Juvenile Causes in Montgomery County," amending the laws con-
cerning the court for juvenile causes in Montgomery County with
particular reference to the examination of its records or attendance
by county officials.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 83(f) of Article 26 of the Annotated Code of Maryland