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3516
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Ch. 923
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LAWS OF MARYLAND
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hereby repealed and reenacted, without amendments; and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 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) FROM COUNTY AND CITY TAXES ONLY, REAL PROPERTY
IN HARFORD COUNTY WHICH MEETS ALL OF THE FOLLOWING
CONDITIONS:
(1) IT IS OWNED BY PERSON, FIRM OR
CORPORATION ENGAGED IN THE CONSTRUCTION OR OPERATION OF
HOUSING STRUCTURES OR PROJECTS.
(2) IT IS USED FOR A HOUSING STRUCTURE OR
PROJECT WHICH MAY CONTAIN COMMUNITY SERVICE FACILITIES.
(3) THE STRUCTURE OR PROJECT IS CONSTRUCTED
OR SUBSTANTIALLY REHABILITATED PURSUANT TO SECTION 8 OF
THE UNITED STATES HOUSING ACT OF 1937, PRIMARILY FOR
OCCUPANCY BY ELDERLY PERSONS, AND RECEIVES RENT SUBSIDY
AND IS CONTROLLED UNDER THAT PROGRAM SO AS TO OPERATE
EITHER ON A NONPROFIT BASIS OR ON A LIMITED DISTRIBUTION
BASIS.
(4) THE GOVERNING BODY OF THE COUNTY AND,
WHERE APPLICABLE, THE CITY WHERE THE PROJECT IS LOCATED
HAVE ENTERED INTO AN AGREEMENT WITH THE OWNER FOR THE
PAYMENT OF NEGOTIATED AMOUNTS IN LIEU OF ALL COUNTY AND
CITY TAXES, PROVIDING FOR APPORTIONMENT, WHERE
APPLICABLE, BETWEEN THE COUNTY AND CITY.
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SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY Of
MARYLAND, That Sections 9C(j-1), (j-2), and (j-3) of
Article 81 - Revenue and Taxes, of the Annotated Code of
Maryland (1975 Replacement Volume and 1976 Supplement) be
and they are hereby repealed; and that new Section
9C(j—1) be and it is hereby added to this Article and
Code; and all to read as follows:
Article 81 - Revenue and Taxes
9C.
[(j-1) In Harford County, the County Council is
authorized to permit tax credits, for Harford County
taxes only, for silos used for processing or storage of
animal feed incidental to the operation of the farm on
which the silo is located.]
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