2246

LAWS OF MARYLAND

Ch. 644

(j-1) In Harford County, (1) from county taxation
only, the County Council may allow tax credits for real
property owned by community associations and used for public
parks, playgrounds, or picnic areas. As used in this
paragraph only, "community association" means any
incorporated association whose membership is limited to
voluntary subscriptions by residents of the community or
development and which has no power either by law, covenant,
or any other means to assess fees against residents or
property owners based on property values; and (2) from
county taxation only, the County Council may allow a tax
credit for real property which is owned by the Children's
Fresh Air Society of Maryland, Inc., but only for acreage in
excess of the exemption allowed to the society under § 9 (e)
of this article; and (3) from county taxation only, the
County Council may allow a tax credit for real and tangible
personal property owned by the Maryland Ornithological
Society, Inc.; and (4) from county taxation only, the County
Council may allow a tax credit for real property owned by
the North Harford Game and Fish Association, Inc., located
on Wheeler School Road, and which is used solely for the
purposes of the association; and (5) FROM COUNTY TAXATION
ONLY, THE COUNTY COUNCIL MAY ALLOW A TAX CREDIT FOR REAL
PROPERTY OWNED BY THE TRUSTEES OF LADEW TOPIARY GARDENS,
INC., LOCATED ON JARRETTSVILLE PIKE, AND WHICH IS USED
SOLELY FOR THE PURPOSES OF THE CORPORATION; AND (6) LADEW
TOPIARY GARDENS, BUT ONLY FOR ACREAGE IN EXCESS OF THE
EXEMPTION ALLOWED UNDER SECTION 9(E) OF THIS ARTICLE; (6)
FROM COUNTY TAXATION ONLY, THE COUNTY COUNCIL MAY ADOPT A
PROGRAM OF PROPERTY TAX CREDITS FOR REAL PROPERTY WHICH IS
USED PRIMARILY FOR AGRICULTURAL PURPOSES, BUT WHICH DOES NOT
HAVE AN AGRICULTURAL USE ASSESSMENT. UPON ADOPTION OF SUCH
A PROGRAM, THE COUNTY COUNCIL SHALL ESTABLISH PROCEDURES
GOVERNING THE AMOUNT OF THE CREDIT TO BE GRANTED, THE
CONDITIONS FOR ELIGIBILITY, AND THE METHOD OF APPLICATION
FOR THE CREDIT. IN NO EVENT SHALL THE AMOUNT OF THE CREDIT
AUTHORIZED PURSUANT TO THE PROVISIONS OF THIS PARAGRAPH BE
GREATER THAN THE AMOUNT OF REAL PROPERTY TAXES ASSOCIATED
WITH THE DIFFERENCE BETWEEN THE ACTUAL ASSESSMENT OF THE
LAND AND THE MAXIMUM ALLOWABLE AGRICULTURAL USE ASSESSMENT
THAT IS ESTABLISHED BY THE DEPARTMENT; AND (7) from county
and city taxation only, the County Council may allow a tax
credit for real property which meets all of the following
conditions:

(i) It is owned by any person, firm or
corporation engaged in the construction or operation of
housing structures or projects.

(ii) It is used for a housing structure or
project which may contain community service facilities.

(iii) The structure or project is
constructed or substantially rehabilitated pursuant to § 8
of the United States Housing Act of 1937, primarily for
occupancy by elderly persons, and receives rent subsidy and
is controlled under that program so as to operate either on
a nonprofit basis or on a limited distribution basis.