994

LAWS OF MARYLAND

Ch. 213

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

Approved April 22, 1980.

CHAPTER 214

(House Bill 1231)

AN ACT concerning

Carroll County - Property Tax Credit - Maryland
Jaycees Foundation, Inc.

FOR the purpose of permitting the Carroll County
Commissioners to grant a continuing credit against
county taxation for certain real property owned by the
Maryland Jaycees Foundation, Inc., of Carroll County.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 9C(f-2)

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be repealed, amended, or enacted to read as follows: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

(f-2) In Carroll County, (1) from county taxation
only, real property owned by a nonprofit community or civic
improvement association or corporation, which is devoted to
and used exclusively for community, civic, educational, or
library purposes, and where this use is not contingent upon
the payment of any fee or other compensation, and failure to
pay any 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 are not "fees
or other compensation" under the terms of this subsection;
(2) THE COUNTY COMMISSIONERS MAY GRANT A CREDIT AGAINST
COUNTY TAXATION FOR REAL PROPERTY OWNED BY THE MARYLAND
JAYCEES FOUNDATION, INC., OF CARROLL COUNTY, LOCATED AT 602
JOHAHN DRIVE IN WESTMINSTER. ONCE GRANTED, THIS CREDIT
SHALL CONTINUE IN FORCE FROM YEAR TO YEAR UNTIL THE PROPERTY
IS CONVEYED; AND [(2)] (3) the County Commissioners may by