HARRY HUGHES, Governor

3589

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 9C(h) and (n)

Annotated Code of Maryland

(1980 Replacement Volume and 1981 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
read(s) as follows:

Article 81 - Revenue and Taxes

9C.

(D) THE CREDIT ALLOWED UNDER THIS SECTION SHALL BE
GRANTED FOR REAL PROPERTY THAT IS USED SOLELY AS TOBACCO
BARNS.

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

(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;

(2)  [For the purposes of county taxation and in
the discretion of the Board of County Commissioners, real
property which] THAT is owned by the Greater Waldorf
Jaycees, Inc.; and

(3)  [The Board of County Commissioners may by
ordinance or resolution grant a credit against local
taxation only for real property used solely as tobacco
barns.

(4)  For the purpose of county taxation and in
the discretion of the Board of County Commissioners, real
property which] THAT is owned by the Southern Maryland Youth
Organization, Incorporated.

(n) In St. Mary's County, the Board of County
Commissioners may by ordinance or resolution grant a credit