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1512 LAWS OF MARYLAND Ch. 257
BY repealing and reenacting, with amendments,
Article 81 - Revenue and Taxes
Section 9C(h) and (n)
Annotated Code of Maryland
(1975 Replacement Volume and 1980 Supplement) (1980
Replacement Volume)
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be repealed, amended, or enacted to read as follows: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.
(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.; AND (3) THE BOARD OF
COUNTY COMMISSIONERS MAY BY ORDINANCE OR RESOLUTION GRANT A
CREDIT AGAINST LOCAL TAXATION ONLY FOR REAL PROPERTY USED
SOLELY AS TOBACCO BARNS.
(n) In St. Mary's County, the Board of County
Commissioners may by ordinance or resolution grant a credit
against local taxation only (1) for real and tangible
personal property owned by the St. George's Island
Improvement Association, Incorporated and used exclusively
for community or civic purposes; AND (2) FOR REAL PROPERTY
USED SOLELY AS TOBACCO BARNS.
SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1981.
Approved May 12, 1981.
CHAPTER 258
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