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2159
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HARRY HUGHES, Governor
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Annotated Code of Maryland
(1980 Replacement Volume and 1982 Supplement)
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BY repealing and reenacting, with amendments,
Article 81 - Revenue and Taxes
Section 9C(b)
Annotated Code of Maryland
(1980 Replacement Volume and 1982 Supplement)
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SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
Article 81 - Revenue and Taxes
9C.
(a) (1) Except as otherwise stated herein, the governing
bodies of Baltimore City and of the following counties, and of
any city located within the county, shall grant a single
mandatory credit against the amount of any county or city
ordinary taxes or any other special charges or assessments
specifically described herein, whichever is applicable, levied in
the respective counties or cities against the property described
in this section. The credit shall be allowed in the amount of
the total assessed value of the property multiplied by the
applicable ordinary tax rate or in the total amount of the
special charges or assessments. The governing body shall
designate the administrative unit or official to administer the
tax credits authorized herein, and may also adopt such rules and
regulations as may be needed for the administration of this
section, to the extent not inconsistent with this section.
(b) In Allegany County, (1) from county taxation only, real
and tangible personal property, owned directly or indirectly by
any bona fide labor union or unions, or by any corporation whose
capital stock is exclusively owned by any bona fide labor union
or unions, when such property is used solely for the mutual
benefit of its members and not for profit, except that any part
of such property which is commercially rented shall be taxable to
the extent of the commercial use on the fair value of the rented
property; (2) tangible personal property owned by nonprofit
television broadcast translator stations, which, are supported
principally by public subscription; (3) from county taxation
only, real property owned by a religious organization, which
property is located in La Vale and is leased to the La Vale
Athletic Association for the purpose of conducting athletic and
recreational programs for youth, but only when this property is
used solely and exclusively for the above purpose; (4) from
county and city taxation, real and tangible personal property
owned by the South Cumberland Business and Civic Association,
Inc., and known as the South Cumberland Civic Center; (5) from
county and special district taxation only, real and tangible
personal property owned by the Cresaptown Civic Improvement
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