3596

VETOES

CONVEYANCE IS OR WAS DEEMED A SUBDIVISION UNDER THE

PROVISIONS OF LOCAL LAW, SHALL NOT BE DISQUALIFIED SOLELY AS
A RESULT OF THAT SUBDIVISION STATUS.

For purposes of this subparagraph (iii), subdivision
shall be evidenced by either a recorded plat or by a known,
but unrecorded, plat used for purposes of selling or
conveying lots or parcels even if the deed description of
the lot or parcel does not refer to that plat.

9C.

(j-1) In Harford County, (1) from county taxation
only, the County Council may allow tax credits for real
property owned by community associations and used for public
parks, playgrounds, or picnic areas. As used in this
paragraph only, "community association" means any
incorporated association whose membership is limited to
voluntary subscriptions by residents of the community or
development and which has no power either by law, covenant,
or any other means to assess fees against residents or
property owners based on property values; and (2) from
county taxation only, the County Council may allow a tax
credit for real property which is owned by the Children's
Fresh Air Society of Maryland, Inc., but only for acreage in
excess of the exemption allowed to the society under § 9(e)
of this article; and (3) from county taxation only, the
County Council may allow a tax credit for real and tangible
personal property owned by the Maryland Ornithological
Society, Inc.; and (4) from county taxation only, the County
Council may allow a tax credit for real property owned by
the North Harford Game and Fish Association, Inc., located
on Wheeler School Road, and which is used solely for the
purposes of the association; and (5) from county taxation
only, the County Council may allow a tax credit for real
property owned by the trustees of Ladew Topiary Gardens,
located on Jarrettsville Pike, and used solely for the
purposes of Ladew Topiary Gardens, but only for acreage in
excess of the exemption allowed under Section 9(e) of this
Article; (6) from county taxation only, the County Council
[may] SHALL adopt a program of property tax credits for real
property which is used primarily for agricultural purposes,
but which does not have an agricultural use assessment.
Upon adoption of such a program, the County Council shall
establish procedures governing the amount of the credit to
be granted, the conditions for eligibility, and the method
of application for the credit. In no event shall the amount
of the credit authorized pursuant to the provisions of this
paragraph be greater than the amount of real property taxes
associated with the difference between the actual assessment
of the land and the maximum allowable agricultural use
assessment that is established by the Department; and (7)
from county and city taxation only, the County Council may
allow a tax credit for real property which meets all of the
following conditions: