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1339
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MARVIN MANDEL, Governor
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[(j-1) In Harford County, the County Council is
authorized to permit tax credits, for Harford County
taxes only, for silos used for processing or storage of
animal feed incidental to the operation of the farm on
which the silo is located. ]
[(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 Harford County, the County Council
may permit a tax credit, for Harford County taxes only,
for real property which is owned by the Children's Fresh
Air Society of Maryland, Inc., to the extent the acreage
on credit exceeds the credit allowed in § 9 (e) of
Article 81 of the Code.]
[(j—4) 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,
civic, educational, library or park, purposes. These
credits may not be granted for any swimming pools, tennis
courts or similar recreational facilities.]
(J-1) IN HARFORD COUNTY, (1) FROM COUNTY TAXATION
ONLY, THE COUNTY COUNCIL MAY ALLOW TAX CREDITS FOR REAL
PROPERTY OWNED BY COMMUNITY ASSOCIATIONS AND USED FOR
PUBLIC PARKS, PLAYGROUNDS, OR PICNIC AREAS. AS USED IN
THIS PARAGRAPH ONLY, "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;
AND (2) FROM COUNTY TAXATION ONLY, THE COUNTY COUNCIL MAY
ALLOW A TAX CREDIT FOR REAL PROPERTY WHICH IS OWNED BY
THE CHILDREN'S FRESH AIR SOCIETY OF MARYLAND, INC., BUT
ONLY FOR ACREAGE IN EXCESS OF THE CREDIT EXEMPTION
ALLOWED TO THE SOCIETY UNDER SECTION 9(E) OF THIS
ARTICLE.
(k) In Howard County, (1) from local front foot
charges for water, sanitary, storm sewers or other
utilities only, real property owned by community
associations and used for public parks, playgrounds, or
picnic areas, and not improved by buildings or other
structures (excluding comfort stations, shelter, or
picnic facilities). If [such] ANY comfort stations or
picnic facilities are connected to the county
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