754

LAWS OF MARYLAND

Ch. 40

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 9C(e)

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be repealed, amended, or enacted to read as follows: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

(e) [(1)] In Baltimore County: [(i)] (1) real property
owned by the Harford Park Improvement Association of
Baltimore County, Inc.; [and (ii)] (2) real and tangible
personal property owned by the Lynch Point Improvement
Association, Inc., of River Drive in Baltimore County, and
used exclusively for community or civic purposes; [(iii)]
(3) the County Council, by ordinance or resolution, may
grant a credit against local taxation only for real property
owned by the Twin River Protective and Improvement
Association, Inc.; [(iv)] (4) the County Council, by
ordinance or resolution, may grant a credit against local
taxation only for real property owned by the Bowley's
Quarters Improvement Association, Inc.; [and (v)] (5) the
County Council, by ordinance or resolution, may grant a
credit against local taxation only for real property owned
by the Oliver Beach Improvement Association, Inc.; [(vi)
and] (6) real property owned by the Chestnut Ridge
Improvement Association of Baltimore County, Inc.; [and
(vii)] (7) the County Council, by ordinance or resolution,
may grant a credit against county taxation only for real
property owned by the Baltimore County Game and Fish
Association[.

(2) For]; (8) THE COUNTY COUNCIL, BY ORDINANCE OR
RESOLUTION, MAY GRANT A CREDIT AGAINST COUNTY TAXATION ONLY
FOR REAL PROPERTY WHICH IS USED EXCLUSIVELY FOR AND OCCUPIED
BY THE FIRE MUSEUM OF MARYLAND; AND (9) FOR the purpose of
county taxation only, real and tangible personal property
owned by the Relay Improvement Association of Baltimore
County, Inc., and devoted to and used exclusively for
community, civic, educational, recreational, or library
purposes[, the]. THE use of the property may not be
contingent upon payment of a rental fee or other
compensation unless the fee or other compensation is used by
the association solely for improvement or maintenance of the
property.

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