|
|
|
|
|
|
|
|
|
|
|
|
|
ROBERT L. EHRLICH, JR., Governor Ch. 124
CHAPTER 124
(Senate Bill 204)
AN ACT concerning
Property Tax Exemption Credit - Fire Companies - Cecil County
FOR the purpose of exempting from the State and local property tax authorizing the
governing body of Cecil County or of a municipal corporation in Cecil County to
grant, by law, a credit against the county or municipal corporation property tax
imposed on certain property owned by certain fire companies in Cecil County
under certain circumstances; making a technical correction; providing for the
application of this Act; and generally relating to a property tax exemption credit
for certain property owned by certain fire companies.
BY repealing and reenacting, with amendments,
Article - Tax - Property
Section 7-209 9-309(b)
Annotated Code of Maryland
(2001 Replacement Volume and 2005 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
Article - Tax - Property
7-209.
Property is not subject to property tax if the property:
(1) is owned by an incorporated, nonprofit fire company or rescue squad;
and
(2) is necessary for and actually used exclusively for the purposes of the
fire company or rescue squad, including property that:
(i) is used for:
1. training; or
2. fund raising at carnivals or bazaars;
(ii) is held in an advanced land acquisition program of the fire
company or rescue squad;
(iii) is leased for not more than 60 days during any 12-month period
OR, IN CECIL COUNTY, IS LEASED FOR ANY PERIOD OF TIME UNDER A CONTRACTUAL
AGREEMENT FOR THE OPERATION OF THE FIRE COMPANY'S FIRE HALL, if:
1. the property is used for a purpose that is related to the
purposes of the fire company or rescue squad; and
- 767 -
|
|
|
|
|
|
|
|
|
|
|
|
|
|
 |
