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LAWS OF MARYLAND

Ch. 238

Prince George's County - Property Tax Credits
PG 417-80

FOR the purpose of authorizing the Prince George's County
Council to allow credits against county taxation for
certain properties under certain conditions; and to
encourage improvements that promote housing and
community redevelopment.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 9C(1)

Annotated Code of Maryland

(1975 Replacement Volume and 1979 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be repealed, amended, or enacted to read as follows: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.

(1) In Prince George's County, (1) from county
taxation only, real property which is owned by the Maryland
Jaycees, Inc. (otherwise known as Maryland State Junior
Chamber of Commerce, Inc.) and used in the operation of a
charitable nonprofit educational or rehabilitation
institution of the kind exempted under § 9 (e) of this
article; (2) for purposes of county and special district
taxation only, the County Council may by resolution or
ordinance, provide a tax credit for real and tangible
personal property owned by the Lions Club of Bowie; (3) for
purposes of county and special district taxation only, the
County Council may by resolution or ordinance provide a tax
credit for real and tangible personal property owned by the
Suitland Civic Association, Inc.; (4) for purposes of county
and special district taxation only, the County Council may
by resolution or ordinance provide a tax credit for real and
personal property owned by the Chapel Hill Citizens'
Association; [and] (5) for purposes of county taxation only,
the County Council 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 the 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 this
paragraph, "dues" and "fees or other compensation" do not
include assessments exacted and employed by the association
solely for the improvement or maintenance of the roads,
property, or other facilities of the community; AND (6) FOR
PURPOSES OF COUNTY TAXATION ONLY, THE COUNTY COUNCIL MAY BY