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LAWS OF MARYLAND

Ch. 749

CHAPTER 749

(House Bill 365)

AN ACT concerning

Property Tax Credits - Solar Energy

FOR the purpose of expanding the authority of the counties
and cities to allow property tax credits for certain
solar energy heating and cooling equipment.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 12F-5

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be repealed, amended, or enacted to read as follows: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

12F-5.

The governing body of Baltimore City, any county, or
any city within a county, by ordinance or resolution enacted
under its usual procedure, may provide for tax credits
against any local real property taxes levied on residential
or nonresidential buildings or other structures for using
solar energy [heating or cooling units] EQUIPMENT for
heating or cooling the buildings or other structures, OR FOR
PROVIDING HOT WATER FOR USE WITHIN THE BUILDINGS OR OTHER
STRUCTURES. The amount of any credit provided for in
accordance with this section, the duration for which it is
to apply up to a maximum of three years, the definitions of
solar energy [heating units and solar energy cooling units]
EQUIPMENT, and all other specifics pertaining to the tax
credit shall be as the county, Baltimore City, or other city
deems appropriate and provides for in the ordinance or
resolution.

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

Approved May 27, 1980.

CHAPTER 750