BLAIR LEE III, Acting Governor

2841

CHAPTER 985

(Senate Bill 804)

AN ACT concerning

Real Property — Tax Credits

FOR the purpose of abolishing certain tax credits for
property owned by Charles County Fair, Inc.; and
mandating that tax exemptions be extended to all
property owned and used for county fair purposes by
that corporation,

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(h)

Annotated Code of Maryland

(1975 Replacement Volume and 1977 Supplement)

Preamble

WHEREAS, Section 9C(h) of Article 81 of the Annotated
Code provides a tax credit, against county taxation only,
for property owned by Charles County Fair, Inc.; and

WHEREAS, This specific local law controls over Section
9(e)(2), a general State law which grants, inter alia, an
exemption from all taxation to property used for State and
county fair purposes; and

WHEREAS, The supervisor of the exempt property section
of the State Department of Assessments and Taxation has
indicated that this is interpreted to require Charles County
Fair, Inc. to pay State real property taxes; and

WHEREAS, The purpose of this Act is to exempt the
Charles County Fair, Inc. fairgrounds property from all
taxation, both State and local; now, therefore,

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be repealed, amended, or enacted to read as follows: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