MARVIN MANDEL, Governor

2265

the amount of any county or city ordinary taxes or any
other special charges or assessments specifically
described herein, whichever is applicable, levied in the
respective counties or cities against the property
described in this section. The credit shall be allowed
in the amount of the total assessed value of the property
multiplied by the applicable ordinary tax rate or in the
total amount of the special charges or assessments. The
governing body shall designate the administrative unit or
official to administer the tax credits authorized herein,
and may also adopt such rales and regulations as may be
needed for the administration of this section, to the
extent not inconsistent with this section. Each taxpayer
entitled to a credit shall be given a notice of the
credit at the time the tax bill is sent to him. He may
apply for the credit at any time up to October 1 of the
taxable year, but 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.

(c) In Anne Arundel County, (1) real and tangible
personal property described as Ogle Hall, owned by the
United States Naval Academy Alumni Association, Inc., and
located at the corner of College Avenue and King George
Street, in Annapolis; (2) real and personal property
owned by the Naval Academy Athletic Association in
Annapolis and in the county when such property is used
for athletic events and purposes; AND (3) real and
personal property owned by the Habonim Camp Association
Company, Incorporated[ ;and (4) for the purposes of county
taxation and in the discretion of the County Council, and
for the purposes of any municipal taxation therein, and
in the discretion of the municipal governing body, the
Council or the governing body may, by resolution or
ordinance provide for the exemption of real property,
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 community, 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
property. As used in this paragraph (4) "dues" and "fees
or other compensation" shall not include assessments
exacted by such association solely for the improvement or
maintenance of the roads, property, or other facilities
of the community]. ]]

SECTION [[2]] 1. [[AND BE IT FURTHER ENACTED]]   BE
IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, That new

Section 9C [[(a-1)]] (j-3) be and it is hereby added   to

Article 81 - Revenue and Taxes, of the Annotated Code     of

Maryland (1975 Replacement Volume and 1975 Supplement)   to
read as follows:

Article 81 - Revenue and Taxes