3488
LAWS OF MARYLAND
Ch. 592
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] (9)
FOR PURPOSES OF COUNTY TAXATION ONLY, THE COUNTY COUNCIL MAY
BY RESOLUTION OR ORDINANCE PROVIDE A TAX CREDIT FOR REAL
PROPERTY OWNED BY THE PISCATAWAY HILLS CITIZENS ASSOCIATION,
AND THE COUNTY COUNCIL MAY MAKE THE CREDIT RETROACTIVE TO
THE 1981-1982 TAX YEAR; AND (10) 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; AND (10) FOR
PURPOSES OF COUNTY AND SPECIAL DISTRICT TAXATION ONLY, THE
COUNTY COUNCIL MAY BE RESOLUTION OR ORDINANCE PROVIDE A TAX
CREDIT FOR REAL PROPERTY OWNED BY THE PISCATAWAY HILLS
CITIZENS ASSOCIATION. THE COUNTY COUNCIL MAY MAKE THE
CREDIT RETROACTIVE TO THE 1981-1982 TAX YEAR. 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, 1982.
Approved June 1, 1982.
CHAPTER 593
(Senate Bill 1126)
AN ACT concerning
Racing - Sundays
FOR the purpose of permitting a certain racetrack to conduct
racing on Sundays during the operation of the 1982
Maryland State Fair.
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That during the operation of the Maryland State
Fair of 1982 the Maryland State Fair and Agricultural
Society, Incorporated may conduct racing on Sundays.
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