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ROBERT L. EHRLICH, JR., Governor Ch. 378
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
Article - Tax - Property
9-302.
(a) The governing body of Allegany County and of a municipal corporation in
Allegany County shall grant a property tax credit under this section against the
county and municipal corporation property tax imposed on:
(1) personal property that is owned by a nonprofit television broadcast
translator station that is supported principally by public subscription; [and]
(2) property that is:
(i) owned by the South Cumberland Business and Civic
Association, Incorporated; and
(ii) known as the South Cumberland Civic Center;
(b) The governing body of Allegany County or of a municipal corporation in
Allegany County may grant, by law, a property tax credit under this section against
the county or municipal corporation property tax imposed on:
(1) property that is owned by the Upper Potomac Jaycees, Incorporated;
(2) property that is owned by the Allegany Beagle Club, Incorporated;
(3) property that is:
(i) leased by Frostburg Community Hospital, Inc.; and
(ii) used for hospital purposes;
(4) property that is owned by the Western Maryland Scenic Railroad;
(5) property that is owned by the Frostburg Lions Club;
(6) property that is owned by the Cumberland/Allegany County
Industrial Foundation, Inc.;
(7) property that is owned by the La Vale Lions Club Foundation, Inc.;
(8) property that is owned by the Carver Community Center, Inc.; [and]
(9) property that is owned by the Cumberland Cultural Foundation and
is known as the Gilchrist Museum; AND
(3) (10) PROPERTY THAT IS OWNED BY THE ALLEGANY COUNTY
BUILDING TRADES EDUCATION FOUNDATION, INC.
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
June 1, 2005, and shall be applicable to all taxable years beginning after June 30,
2005.
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