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2586 LAWS OF MARYLAND Ch. 633
Baltimore County — Property Tax Credit
FOR the purpose of providing a credit against local real
and personal property taxation in Baltimore County
for property owned by the Lynch Point Improvement
Association, Inc., and used for a certain purpose.
BY repealing and reenacting, without with amendments,
Article 81 — Revenue and Taxes
Section 9(a) 9C(e)
Annotated Code of Maryland
(1975 Replacement Volume and 1976 Supplement)
BY adding to
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Article 81 - Revenue and Taxes
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Section 9(q)
Annotated Code of Maryland
(1975 Replacement Volume and 1976 Supplement)
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SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Section 9(a) 9C(e) of Article 81 - Revenue
and Taxes, of the Annotated Code of Maryland (1975
Replacement Volume and 1976 Supplement) be and it is
hereby repealed and reenacted, without with amendments;
and that new Section 9(q) be and it is hereby added to
this Article and Code; and all, to read as follows:
Article 81 — Revenue and Taxes
9.
(a) The following and tangible personal
property shall be exempt from assessment and from State,
county and city ordinary taxation, except as otherwise
stated herein, each and all of which exemptions shall be
strictly construed:
(Q) REAL AND PERSONAL PROPERTY WHICH IS OWNED BY
THE LYNCH POINT IMPROVEMENT ASSOCIATION, INC., OF RIVER
DRIVE IN BALTIMORE COUNTY; AND IS USED EXCLUSIVELY FOR
COMMUNITY OR CIVIC PURPOSES.
9C.
(e) In Baltimore County[,]: (1) [real] REAL and
tangible personal property owned by the Gunpowder Youth
Camps, Inc., when used exclusively as a nonprofit youth
camp [and]; (2) [real] REAL property owned by the Harford
Park Improvement Association of Baltimore County, Inc.;
AND (3) REAL AND TANGIBLE PERSONAL PROPERTY OWNED BY THE
LYNCH POINT IMPROVEMENT ASSOCIATION, INC., OF RIVER DRIVE
IN BALTIMORE COUNTY, AND USED EXCLUSIVELY FOR COMMUNITY
OR CIVIC PURPOSES.
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