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3255
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MARVIN MANDEL, Governor
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Section 9(g) 9C (o-1)
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(u) 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hereby repealed and reenacted, without amendments; and
that new Section 9(g) 9C(o-1) be and it is hereby added
to this Article and Code; and all to read as follows:
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Article 81 - Revenue and Taxes
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9.
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(a) The following real 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:
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(Q) REAL AND PERSONAL PROPERTY OWNED BY WASHINGTON
COUNTY LOCAL CIVIC ASSOCIATIONS, AND USED PRIMARILY FOR
CIVIC PURPOSES IS EXEMPT FROM COUNTY TAX ONLY.
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9C.
(O-1) IN WASHINGTON COUNTY, (1), FROM COUNTY TAXATION
ONLY, THE COUNTY COMMISSIONERS MAY GRANT A CREDIT FOR
REAL AND TANGIBLE PERSONAL PROPERTY OWNED BY NONPROFIT
CIVIC ASSOCIATIONS WHICH IS USED SOLELY FOR COMMUNITY,
CIVIC, EDUCATIONAL, OR LIBRARY PURPOSES, WHERE THIS USE
IS NOT CONTINGENT ON THE PAYMENT OF ANY FEE OR OTHER
COMPENSATION, AND FAILURE TO PAY ANY FEE OR OTHER
COMPENSATION IS NOT A REASON TO DENY ADMISSION TO OR USE
OF THIS PROPERTY. ASSESSMENTS USED SOLELY FOR THE
IMPROVEMENT OR MAINTENANCE OF THE PROPERTY ARE NOT FEES
OR OTHER COMPENSATION UNDER THIS PARAGRAPH; AND (2) FROM
COUNTY TAXATION ONLY, REAL PROPERTY ON WHICH IMPROVEMENTS
ARE MADE TO EXISTING STRUCTURES WITHIN AND CONTROLLED BY
ANY HISTORIC DISTRICT IN THE COUNTY IN ORDER TO ENCOURAGE
IMPROVEMENT AND RECONSTRUCTION OF PROPERTIES LOCATED
WITHIN THOSE AREAS, ALL TO BE DONE ACCORDING TO THE
FOLLOWING SCHEDULE;
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(I) THE PROPERTY SHALL RECEIVE A CREDIT TO
THE EXTENT OF 100 PERCENT OF THE INCREASE IS ASSESSED
VALUATION OF THE PROPERTY ATTRIBUTABLE TO THE
RECONSTRUCTION AND IMPROVEMENT. THIS CREDIT SHALL OCCUR
IN THE FIRST AND SECOND TAXABLE YEARS IN WHICH THE
IMPROVED STRUCTURE IS SUBJECT TO TAXATION.
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(II) FOR THE THIRD TAXABLE YEAR, THE CREDIT
SHALL BE TO THE EXTENT OF 80 PERCENT OF THE INCREASE IN
ASSESSED VALUATION OF THE PROPERTY ATTRIBUTABLE TO THAT
RECONSTRUCTION.
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