HARRY HUGHES, Governor

841

Section 9C(b)

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be repealed, amended, or enacted to read as follows: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

9C.

(b) In Allegany County, (1) from county taxation
only, real and tangible personal property, owned directly or
indirectly by any bona fide labor union or unions, or by any
corporation whose capital stock is exclusively owned by any
bona fide labor union or unions, when such property is used
solely for the mutual benefit of its members and not for
profit, except that any part of such property which is
commercially rented shall be taxable to the extent of the
commercial use on the fair value of the rented property; (2)
tangible personal property owned by nonprofit television
broadcast translator stations, which are supported
principally by public subscription; (3) from county taxation
only, real property owned by a religious organization, which
property is located in La Vale and is leased to the La Vale
Athletic Association for the purpose of conducting athletic
and recreational programs for youth, but only when this
property is used solely and exclusively for the above
purpose; (4) from county and city taxation, real and
tangible personal property owned by the South Cumberland
Business and Civic Association, Inc., and known as the South
Cumberland Civic Center; (5) from county and special
district taxation only, real and tangible personal property
owned by the Cresaptown Civic Improvement Association, Inc.;
(6) from county and special district ordinary taxation, the
real and tangible personal property, owned by the Potomac
Park Citizens Committee, Inc.; (7) the County Commissioners
may by ordinance or resolution, grant a credit for real
property owned by the Greater Cumberland Chamber of Commerce
known as the Bell Tower Building and which is located in
Cumberland, Maryland; (8) FROM COUNTY, CITY, AND SPECIAL
TAXING DISTRICT THE COUNTY COMMISSIONERS AND THE MAYOR AND
CITY COUNCIL OF CUMBERLAND MAY, BY ORDINANCE OR RESOLUTION,
GRANT AN EXEMPTION FROM COUNTY AND CITY TAXATION, A CREDIT
FOR REAL AND TANGIBLE PERSONAL PROPERTY OWNED BY THE
CUMBERLAND OUTDOOR CLUB, INC.; and [(8)] (9) from county
taxation only, real property on which improvements have been
made to historic and architecturally significant structures
as certified by the Allegany County Commissioners, in order
to encourage improvement and reconstruction of those
properties, all to be done according to the following
schedule:

(i) The property shall receive a credit against
real estate taxation to the extent of 100 percent of the