798

LAWS OF MARYLAND

Ch. 21

taxation only, the County Council may by resolution or
ordinance, provide a tax credit for real and tangible
personal property owned by the Lions Club of Bowie; (3) for
purposes of county and special district taxation only, the
County Council may by resolution or ordinance provide a tax
credit for real and tangible personal property owned by the
Suitland Civic Association, Inc.; (4) for purposes of county
and special district taxation only, the County Council may
by resolution or ordinance provide a tax credit for real and
personal property owned by the Chapel Hill Citizens'
Association; (5) for purposes of county and special district
taxation only, the County Council may by resolution or
ordinance provide a tax credit for real and personal
property owned by the East Pines Citizens Association; (6)
from county and special district taxation only, the County
Council may provide a tax credit for real and personal
property owned by the Prince George's Jaycees, Inc.; and (7)
FROM COUNTY AND SPECIAL DISTRICT TAXATION ONLY, THE COUNTY
COUNCIL MAY, BY RESOLUTION OR ORDINANCE, PROVIDE A TAX
CREDIT FOR REAL AND PERSONAL PROPERTY OWNED BY THE CLINTON
BOY'S AND GIRL'S BOYS AND GIRLS CLUB AND WHICH IS USED
SOLELY FOR NONPROFIT ATHLETIC RECREATION; [(7)] (8) for
purposes of county taxation only, the County Council may, by
resolution or ordinance, provide for the exemption of real
property, title to which is held by nonprofit community
civic associations or corporations, which property is
dedicated by appropriate plat or deed restrictions to the
use of the lot owners within the community, and which use is
not contingent upon the payment of dues to the association
or corporation or upon the payment of fees or other
compensation in return for admission to or use of the
property. As used in this paragraph, "dues" and "fees or
other compensation" do not include assessments exacted and
employed by the association solely for the improvement or
maintenance of the roads, property, or other facilities of
the community; and [(8)] (9) for purposes of county taxation
only, the County Council may by ordinance allow a tax credit
against real property taxes for improvements that promote
housing and community redevelopment. An ordinance pursuant
to this paragraph shall define which improvements are
eligible and establish a maximum period, not to exceed 5
years, during which the credit may be granted. Upon
reassessment by the Supervisor of Assessments, this credit
shall be determined, by the local taxing authority, as a
percentage of the actual costs of the improvements. The
credit may not exceed the increased taxes resulting from the
improvements, as determined by the Supervisor of
Assessments.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1981.

Approved April 14, 1981.