HARRY HUGHES, Governor                               2323

(Senate Bill 827)

AN ACT concerning

Charles County - Property Tax Exemption Credit -
Southern Maryland Youth Organization

FOR the purpose of allowing the County Commissioners of
Charles County to exempt grant a tax credit for
property owned by the Southern Maryland Youth
Organization from the local property tax; and
clarifying language.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes
Section 9C(h)

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be repealed, amended, or enacted to read as follows: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

(h) In Charles County[, (1)] for the purposes of
county taxation and in the discretion of the [Board of]
County Commissioners, real property[, the] :

(1)  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 FOR the purposes of county taxation
and in the discretion of the Board of County Commissioners,
real property which is owned] OWNED by the Greater Waldorf
Jaycees, Inc.; AND

(3)  FOR THE PURPOSE OF COUNTY TAXATION AND IN
THE DISCRETION OF THE BOARD OF COUNTY COMMISSIONERS, REAL
PROPERTY WHICH IS OWNED BY THE SOUTHERN MARYLAND YOUTH
ORGANIZATION, INCORPORATED.