98

LAWS OF MARYLAND

Ch. 17

(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 is owned by the Greater Waldorf Jaycees,
Inc.; [and]

(3)  The [board of county commissioners] BOARD OF
COUNTY COMMISSIONERS may by ordinance or resolution grant a
credit against local taxation only for real property used
solely as tobacco barns[.]; AND

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

12F-1.

(1) (1) Beginning with the income tax forms for the
1979 taxable year and each year after, the Comptroller shall
include in the package of income tax forms and instructions
the application forms for property tax credits, the
necessary instructions for completing the application, and
a return envelope.

(2) EXCEPT IN ACCORDANCE WITH PROPER JUDICIAL OR
LEGISLATIVE ORDER AND EXCEPT TO AN OFFICER OF THE STATE
HAVING A RIGHT THERETO IN HIS OFFICIAL CAPACITY, ANY OFFICER
OR EMPLOYEE OR FORMER OFFICER OR EMPLOYEE OF THE STATE OR
ANY POLITICAL SUBDIVISION MAY NOT DIVULGE OR MAKE KNOWN IN
ANY MANNER:

(I) THE AMOUNT OF INCOME OR ANY
PARTICULARS SET FORTH OR DISCLOSED IN ANY APPLICATION OR
RETURN OBTAINED PURSUANT TO ANY PROVISION OF MARYLAND LAW;
OR