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3517
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MARVIN MANDEL, Governor
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[(j-2) In Harford County, the County Council is
authorized to permit tax credits, for Harford County
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 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 §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 AND CITY TAXATION ONLY, THE COUNTY COUNCIL
MAY ALLOW A TAX CREDIT FOR REAL PROPERTY WHICH MEETS ALL
OF THE FOLLOWING CONDITIONS:
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(I) IT IS OWNED BY ANY PERSON, FIRM OR
CORPORATION ENGAGED IN THE CONSTRUCTION OR OPERATION OF
HOUSING STRUCTURES OR PROJECTS.
(II) IT IS USED FOR A HOUSING STRUCTURE OR
PROJECT WHICH MAY CONTAIN COMMUNITY SERVICE FACILITIES.
(III) 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.
(IV) 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
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