MARVIN MANDEL, Governor                               859

BY repealing and reenacting, with amendments,

Article 81 — Revenue and Taxes

Section 9C (c)

Annotated Code of Maryland

(1975 Replacement Volume and 1975 Supplement)

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hereby repealed and reenacted, with amendments, to read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

Article 81 — Revenue and Taxes

9C.

(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; (3) real and personal
property owned by the Habonim Camp Association Company,
Incorporated; (4) REAL PROPERTY OWNED BY THE THREE RIVERS
SPORTSMEN, INCORPORATED; and [(4)] (5) 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)] (5) "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. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1976.

Approved May 4, 1976.

CHAPTER 300