2266

LAWS OF MARYLAND

Ch. 830

9C.

[[(A-1) UPON THE DISCRETION OF THE COUNTY
COMMISSIONERS OR COUNTY COUNCIL OF ANY COUNTY OR THE
MAYOR AND CITY COUNCIL OF BALTIMORE CITY, OR THE MAYOR
AND COUNCIL, BY WHATEVER NAME KNOWN, OF ANY OTHER CITY,
THE GOVERNING BODY MAY, BY RESOLUTION OR ORDINANCE,
PROVIDE FOR TAX CREDITS AGAINST THE AMOUNT OF ANY STATE,
COUNTY, OR CITY REAL OR TANGIBLE PERSONAL PROPERTY TAXES
LEVIED AGAINST PROPERTY OWNED BY NONPROFIT COMMUNITY
CIVIC ASSOCIATIONS OR CORPORATIONS, WHICH PROPERTY IS
DEVOTED TO AND USED EXCLUSIVELY FOR COMMUNITY, CIVIC,
EDUCATIONAL, OR LIBRARY PURPOSES, AND WHERE SUCH USE IS
NOT CONTINGENT UPON THE PAYMENT OF DUES TO THE
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 SUBSECTION, "DUES" OR
"FEES OR OTHER COMPENSATION" DO NOT INCLUDE ASSESSMENTS
EXACTED BY THE ASSOCIATION OR CORPORATION SOLELY FOR THE
IMPROVEMENT OR MAINTENANCE OF THE ROADS, PROPERTY, OR
OTHER FACILITIES OF THE COMMUNITY.

SECTION 3. AND BE IT FURTHER ENACTED, That Sections
9C (f) and (j—2) of Article 81 - Revenue and Taxes, of
the Annotated Code of Maryland (1975 Replacement Volume
and 1975 Supplement) be and they are hereby repealed:

[(f) In Calvert County and Carroll County, from
county taxation only, real property owned by a nonprofit
community or civic improvement association or
corporation, which is devoted to and used exclusively for
community, civic, educational, or library purposes, and
where such use is not contingent upon the payment of any
fee or other compensation, and failure to pay any such
fee or other compensation is not a reason to deny
admission to or use of this property. Assessments
exacted and employed by the association or corporation
solely for the improvement or maintenance of the property
are not "fees or other compensation" under the terms of
this paragraph.]

[(j—2) In Harford County, the County Council is
authorized to permit tax credits, for Harford County
taxes only, for real property owned by community
associations and used for public parks, playgrounds, or
picnic areas as used in this subsection, "community
association" means any incorporated association whose
membership is limited to voluntary subscriptions by
residents of the community or development and which has
no power either by law, covenant, or any other means to
assess fees against residents or property owners based on
property values.] ]]

(J-3) IN HOWARD COUNTY, THE COUNTY COUNCIL MAY, BY

LAW, PROVIDE FOR TAX CREDITS AGAINST THE AMOUNT OF COUNTY
TAXES WITH RESPECT TO REAL OR TANGIBLE PERSONAL PROPERTY
OWNED BY COMMUNITY ASSOCIATIONS AND USED FOR COMMUNITY,