980

LAWS OF MARYLAND

Ch. 308

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be repealed, amended, or enacted to read as follows: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) The following real and tangible personal property
shall be exempt from assessment and from State, county and
city ordinary taxation, except as otherwise stated herein,

each and all of which exemptions shall be strictly

construed:

(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.

(S) REAL AND PERSONAL PROPERTY OWNED BY THE ST.
GEORGE'S ISLAND IMPROVEMENT ASSOCIATION, INCORPORATED AND
USED EXCLUSIVELY FOR COMMUNITY OR CIVIC PURPOSES.

(N) IN ST. MARY'S COUNTY, THE BOARD OF COUNTY
COMMISSIONERS MAY BY ORDINANCE OR RESOLUTION GRANT A CREDIT
AGAINST LOCAL TAXATION ONLY FOR REAL AND TANGIBLE PERSONAL
PROPERTY OWNED BY THE ST. GEORGE'S ISLAND IMPROVEMENT
ASSOCIATION, INCORPORATED AND USED EXCLUSIVELY FOR COMMUNITY
OR CIVIC PURPOSES.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1979.

Approved May 14, 1979.