Volume 736, Page 2058 View pdf image |
2058 LAWS OF MARYLAND Ch. 687 (1975 Replacement Volume and 1977 Supplement) BY adding to Article 81 - Revenue and Taxes Section 9(r) 9C(c-2)(1) Annotated Code of Maryland (1975 Replacement Volume and 1977 Supplement) SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF 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 exemption shall be strictly construed: (R) REAL AND TANGIBLE PERSONAL PROPERTY OWNED BY THE BERLIN COMMUNITY IMPROVEMENT ASSOCIATION, INC., OF WORCESTER COUNTY, WHEN USED EXCLUSIVELY FOR THE NONPROFIT ACTIVITIES OF THAT ORGANIZATION. (O-2) (1) IN WORCESTER COUNTY, THE COUNTY COMMISSIONERS MAY, BY ORDINANCE OR RESOLUTION, GRANT A CREDIT FOR REAL AND TANGIBLE PERSONAL PROPERTY OWNED BY THE COUNTY, WHEN USED EXCLUSIVELY FOR THE NONPROFIT ACTIVITIES OF THAT ORGANIZATION. SECTION 2. AND BE IT FURTHER ENACTED, That this Act Approved May 16, 1978. CHAPTER 688 (House Bill 1376) AN ACT concerning Worcester and Somerset Counties - Tax Differentials FOR the purpose of deleting Worcester and Somerset Counties |
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Volume 736, Page 2058 View pdf image |
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