2842

LAWS OF MARYLAND

Ch. 985

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.

(h) In Charles County, [(1) from county taxation only,
real and tangible personal property owned by the Charles
County Fair, Inc., and located at LaPlata; and (2)] for the
purposes of county taxation and in the discretion of the
Board of County Commissioners, real property, the title to
which is held by a nonprofit community or civic improvement
association or corporation and which is devoted to and used
exclusively for community, civic, educational, recreational,
or library purposes, and the use of the property must not be
contingent upon the payment of any fee or other
compensation, and failure to pay any such fee or other
compensation is not a reason to deny admission to or use of
this property. Assessments exacted and employed by the
association or corporation solely for the improvement or
maintenance of the property do not constitute a "fee or
other compensation" under the provisions of this subsection.

SECTION 2. AND BE IT FURTHER ENACTED, That in light of
the interpretation given the general tax exemption
provisions of Article 81, Section 9 as set forth in the
Preamble to this Act, the Charles County Fair, Inc., shall
be eligible to receive a tax exemption for all real and
personal property used for county fair purposes by that
corporation according to the provisions of that Article and
Section.

SECTION 3. AND BE IT FURTHER ENACTED, That this Act
shall take effect June 1, 1978.

Approved May 29, 1978.