2264

LAWS OF MARYLAND

Ch. 830

in several counties relative to tax credits against
county taxes on real property owned by community
associations to provide for tax credits against
State, county, or city taxes on real and tangible
personal property in any county, Baltimore City, or
other city, at the discretion of, and by ordinance
or resolution of, the governing body of the county
or city; defining the conditions for the credits;
and relating generally to the authorization of the
credits.

BY repealing and reenacting, with amendments,

Article 81 — Revenue and Taxes

Section 9C (a) and (c)

Annotated Code of Maryland

(1975 Replacement Volume and 1975 Supplement)]]

FOR the purpose of providing that, in Howard County, tax
credits may be provided by law by the county council
against county taxes on real and tangible personal
property owned by community associations and used
for certain purposes; and relating generally to
property tax credits with respect to the property of
community associations in Howard County.

BY adding to

Article 81 — Revenue and Taxes

Section 9C [[(a-1)]] (j-3)

Annotated Code of Maryland

(1975 Replacement Volume and 1975 Supplement)

[[BY repealing

Article 81 — Revenue and Taxes

Section 9C (f) and (j-2)

Annotated Code of Maryland

(1975 Replacement Volume and 1975 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Sections 9C (a) and (c) of Article 81 -
Revenue and Taxes, of the Annotated Code of Maryland
(1975 Replacement Volume and 1975 Supplement) be and they
are hereby repealed and reenacted, with amendments, to
read as follows:

Article 81 - Revenue and Taxes

9C.

(a) Except as otherwise stated herein, the governing
[bodies] BODY of Baltimore City [and], of [the following
counties, and] ANY COUNTY, OR of any city located within
the county, shall grant a single mandatory credit against