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Ch. 830
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3272
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LAWS OF MARYLAND
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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 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 Section 9 (e) of
Article 81 of the Code.]
(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;
(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 EXEMPTION ALLOWED TO
THE SOCIETY UNDER SECTION 9(E) OF THIS ARTICLE; AND (3)
REAL TANGIBLE PERSONAL PROPERTY OWNED BY THE MARYLAND
ORNITHOLOGICAL SOCIETY, INC.
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BY repealing and reenacting, with amendments,
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Article 81 — Revenue and Taxes
Section 9C(j-1)
Annotated Code of Maryland
(1975 Replacement Volume and 1976 Supplement, as
amended by Chapter 40 of the Acts of 1977)
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SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Section 9C(j-1) of Article 81 - Revenue
and Taxes, of the Annotated Code of Maryland (1975
Replacement Volume and 1976 Supplement, as amended by
Chapter 40 of the Acts of 1977), be and it is hereby
repealed and reenacted, with amendments, to read as
follows:
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Article 81 - Revenue and Taxes
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9C.
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(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
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