HARRY HUGHES, Governor

1777

CHAPTER 390

(House Bill 721)

AN ACT concerning

Carroll County - Real Property Taxes - Exemption Tax Credit
for Nonprofit Organizations' Leased Property

FOR the purpose of allowing an exemption a tax credit from

county real property taxes for property leased by

certain organizations certain property in Carroll

County; and clarifying language.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes
Section 9C(f-2)
Annotated Code of Maryland
(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be repealed, amended, or enacted to read as follows: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.

(f-2) In Carroll County[,]:

(1) (I) [from] FROM county taxation only, real
property owned OR LEASED 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.

(II) 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)  (I) FROM COUNTY TAXATION ONLY, AT THE
DISCRETION OF 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.

(II) Once granted, this TAX [credit]
EXEMPTION shall continue in force from year to year until
the property is conveyed; and