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922
LAWS OF MARYLAND
Ch. 270
BY repealing and reenacting, without amendments,
Article 81 - Revenue and Taxes
Section 9C(a)
Annotated Code of Maryland
(1975 Replacement Volume and 1978 Supplement)
BY repealing and reenacting, with amendments,
Article 81 - Revenue and Taxes
Section 9C(j) 9C(f-2)
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be repealed, amended, or enacted to read as follows: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.
(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.
(j) In Frederick [County AND CARROLL COUNTIES, (1)
real and tangible personal property owned by the Frederick
Optimist Boy's Foundation, Inc., to the extent that such
property is not commercially rented. As used herein,
operation of a parking lot, even at a fixed charge, is not
commercial renting. That part of the property not included
under a lease is entitled to exemption, (2) from county
taxation only, real property owned by the Emmitsburg Civic
Association, Inc.; and (3) from county taxation only, real
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