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3274
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LAWS OF MARYLAND Ch. 831
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Section 9C (a)
Annotated Code of Maryland
(1975 Replacement Volume and 1976 Supplement)
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BY repealing and reenacting, with amendments,
Article 81 — Revenue and Taxes
Section 9C (e)
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) 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hereby repealed and reenacted, without amendments; and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(q) be and it is hereby added to this
Article and Code; and that Section 9C(a) of this Article
and Code be and it is hereby repealed and reenacted,
without amendments; and that Section 9C (e) of this
Article and Code be and it is hereby repealed and
reenacted, with amendments; and all to read as follows:
Article 81 — Revenue and Taxes
9.
(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:
(Q) REAL AND TANGIBLE PERSONAL PROPERTY OWNED BY
THE GUNPOWDER YOUTH CAMPS, INC., WHEN USED EXCLUSIVELY AS
A NONPROFIT YOUTH CAMP.
9C.
(a) Except as otherwise stated herein, the
governing todies of Baltimore City and of the following
counties, and of any city located within the county,
shall grant a single mandatory credit against the amount
of any county or city ordinary taxes or any other special
charges or assessments specifically described herein,
whichever is applicable, levied in the respective
counties or cities against the property described in this
section. The credit shall be allowed in the amount of
the total assessed value of the property multiplied by
the applicable ordinary tax rate or in the total amount
of the special charges or assessments. The governing
body shall designate the administrative unit or official
to administer the tax credits authorized herein, and may
also adopt such rules and regulations as may be needed
for the administration of this section, to the extent not
inconsistent with this section. Each taxpayer entitled
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