1080

LAWS OF MARYLAND

Ch. 363

BY adding to

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes
Section 9(e-2)Section 9C(c) and (j)
Annotated Code of Maryland
(1975 Replacement Volume and 1978 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be repealed, amended, or enacted to read as follows: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

9.

(E-2) PROPERTY LOCATED IN FREDERICK COUNTY OWNED BY
RURITAN NATIONAL, OR ANY RURITAN CLUB THAT IS A MEMBER OF
RURITAN NATIONAL.

9C.

(c) In Anne Arundel County, (1) real and tangible
personal property described as Ogle Hall, owned by the
United States Naval Academy Alumni Association, Inc., and
located at the corner of College Avenue and King George
Street, in Annapolis; (2) real and personal property owned
by the Naval Academy Athletic Association in Annapolis and
in the county when such property is used for athletic events"
and purposes; (3) real and personal property owned by the
Habonim Camp Association Company, Incorporated; (4) real
property owned by the Three Rivers Sportsmen, Incorporated;
(5) real and tangible personal property owned by the
Maryland Ornithological Society, Inc.; (6) FOR THE PURPOSES
OF COUNTY TAXATION ONLY, THE COUNTY COUNCIL SHALL GRANT A
TAX CREDIT FOR REAL PROPERTY OWNED BY THE DAVIDSONVILLE
RURITAN FOUNDATION, INC., and [(6)] (7) for the purposes of
county taxation and in the discretion of the County Council,
and for the purposes of any municipal taxation therein, and
in the discretion of the municipal governing body, the
Council or the governing body may, by resolution or
ordinance provide for the exemption of real property, title
to which is held by nonprofit community civic associations
or corporations, which property is dedicated by appropriate
plat or deed restrictions to the use of the lot owners
within the community, and which use is not contingent upon
the payment of dues to such association or corporation or
upon the payment of fees or other compensation in return for
admission to or use of the property. As used in paragraph
[(6)] (7) "dues" and "fees or other compensation" shall not
include assessments exacted by such association solely for
the improvement or maintenance of the roads, property, or
other facilities of the community.