1214

LAWS OF MARYLAND

Ch. 341

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; (5) FROM COUNTY AND SPECIAL DISTRICT TAXATION
ONLY, THE COUNTY COUNCIL MAY PROVIDE A TAX CREDIT FOR REAL
AND PERSONAL PROPERTY OWNED BY THE PRINCE GEORGE'S JAYCEES,
INC.; and [(5)] (6) 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.

(s) The governing body of any of the counties or of
any city in which a credit is granted under the terms of
this section, as soon after [July 1 annually as is possible]
OCTOBER 1 AS IS POSSIBLE BUT NO LATER THAN DECEMBER 31 OF
EACH YEAR, shall furnish to the Department the total value
of all credits AND AN ITEMIZED LISTING OF THE CREDITS
granted under this section showing the values separately for
real property credits and for tangible personal property
credits. THE LISTING SHALL BE ON STANDARD FORMS SUPPLIED BY
THE DEPARTMENT. THE FORMS SHALL BE BOUND AS PUBLIC RECORDS
AND MADE AVAILABLE FOR PUBLIC INSPECTION IN THE SAME MANNER
AS THE ASSESSMENT ROLL. THOSE PROPERTIES FOR WHICH CREDITS
ARE GRANTED SHALL BE CLEARLY IDENTIFIED ON THE ASSESSMENT
ROLL.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1980.

Approved May 6, 1980.

CHAPTER 342
(Senate Bill 818)