BLAIR LEE III, Acting Governor                        2019

County Game and Fish Association; presenting certain
material for informational purposes only; and
clarifying structure.

BY repealing and reenacting, without amendments,

Article 81 — Revenue and Taxes

Section 9C(a)

Annotated Code of Maryland

(1975 Replacement Volume and 1977 Supplement)

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 9C(e)

Annotated Code of Maryland

(1975 Replacement Volume and 1977 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
be repealed, amended, or enacted to read as follows:

Article 81 — Revenue and Taxes

9C.

(a) Except as otherwise stated herein, the governing
bodies 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
to a credit shall be given a notice of the credit at the
time the tax bill is sent to him. He may apply for the
credit at any time up to October 1 of the taxable year, but
if he has not made application on or before this date, the
credit shall not be allowed. Application shall be made
under oath or affirmation.

(e) (1) In Baltimore County: [(1)] (I) real
property owned by the Harford Park Improvement Association
of Baltimore County, Inc.; and [(2)] (II) real and tangible
personal property owned by the Lynch Point Improvement
Association, Inc., of River Drive in Baltimore County, and
used exclusively for community or civic purposes; [(3)]
(III) the County Council, by ordinance or resolution, may