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3324
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Ch. 855
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LAWS OF MARYLAND
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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, convenant, 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 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)
FROM COUNTY TAXATION ONLY THE COUNTY COUNCIL MAY ALLOW A
TAX CREDIT FOR REAL PROPERTY OWNED BY THE NORTH HARFORD
GAME AND FISH ASSOCIATION, INC., LOCATED ON WHEELER
SCHOOL ROAD, AND WHICH IS USED SOLELY FOR THE PURPOSES OF
THE ASSOCIATION.
[(j-4)] (J-2) 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.
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SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1977.
Approved May 26, 1977.
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CHAPTER 856
(House Bill 2022)
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