HARRY HUGHES, Governor

3683

(3) In Frederick County only, any taxpayer
entitled to a tax credit under this section may apply for
the credit at any time up to October 1 of the taxable year,
and the tax credit received shall continue from year to year
until the property is conveyed.

(j-3) In Garrett County, [(1)] real and tangible
personal property owned by [the]:

(1)  THE Swanton Community Center Inc., known as
the Swanton Community Center, and used exclusively for
community, civic, or educational purposes;

(2)   [real and tangible personal property owned
by Crellin] CRELLIN Community Center Inc., known as the
Crellin Community Center and used exclusively for community,
civic, or educational purposes;

(3)   [real and tangible personal property owned
by the] THE Bittinger Community Center Inc., known as the
Bittinger Community Center, and used exclusively for
community, civic, or educational purposes; [and]

(4)   [real and tangible personal property owned
by the] THE Garrett County Agricultural Fair Association,
Incorporated, and used solely for the purposes of the
Association[ . ]; AND

(5) THE GRANTSVILLE VOLUNTEER FIRE COMPANY AND
USED EXCLUSIVELY FOR THE PURPOSES OF THAT ORGANIZATION.

(J-4) IN GARRETT COUNTY, THE COUNTY COMMISSIONERS MAY
GRANT, BY ORDINANCE OR RESOLUTION, A CREDIT AGAINST LOCAL
TAXATION FOR REAL AND TANGIBLE PERSONAL PROPERTY LEASED BY,
USED EXCLUSIVELY FOR THE PURPOSES OF, AND OCCUPIED BY THE
GRANTSVILLE VOLUNTEER FIRE DEPARTMENT.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1982.

Approved June 1, 1982.

CHAPTER 672
(House Bill 984)
AN ACT concerning

Garrett County - Personal Property Tax - Advance Payment