HARRY HUGHES, Governor

751

(2)  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, except in Frederick
County, 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.

(3)  In Frederick County only, any taxpayer
entitled to a tax credit under this section may apply for
the credit at any time up to October 1 of the taxable year,
and the tax credit received shall continue from year to year
until the property is conveyed.

(h) In Charles County, (1) for the purposes of county
taxation and in the discretion of the Board of County
Commissioners, real property, the title to which is held by
a nonprofit community or civic improvement association or
corporation and which is devoted to and used exclusively for
community, civic, educational, recreational, or library
purposes, and the use of the property must not be contingent
upon the payment of any fee or other compensation, and
failure to pay any such fee or other compensation is not a
reason to deny admission to or use of this property.
Assessments exacted and employed by the association or
corporation solely for the improvement or maintenance of the
property do not constitute a "fee or other compensation"
under the provisions of this subsection; AND (2) FOR THE
PURPOSES OF COUNTY TAXATION AND IN THE DISCRETION OF THE
BOARD OF COUNTY COMMISSIONERS, REAL PROPERTY WHICH IS OWNED
BY THE GREATER WALDORF JAYCEES, INC.

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

Approved April 8, 1980.

CHAPTER 39

(Senate Bill 59)

AN ACT concerning

Property Tax Credits - East Pines Citizens Association
(Prince George's County)

FOR the purpose of authorizing the County Council of Prince
George's County to allow a credit against certain taxes
on property owned by the East Pines Citizens
Association; and presenting certain material for
information purposes.

BY repealing and reenacting, without amendments,