562

LAWS OF MARYLAND

Ch. 149

personal property owned by the Naval Academy Athletic Association
in Annapolis and in the county when such property is used for
athletic events and purposes; (3) [real and personal property
owned by the Habonim Camp Association Company, Incorporated; (4)]
real property owned by the Three Rivers Sportsmen, Incorporated;
[(5)] (4) real and tangible personal property owned by the
Maryland Ornithological Society, Inc.; [(6)] (5) for the purposes
of county taxation only, the County Council shall grant a tax
credit for real property owned by the Davidsonville Ruritan
Foundation, Inc., and [(7)] (6) for the purposes of county
taxation and in the discretion of the County Council, and for the
purposes of any municipal taxation therein, and in the discretion
of the municipal governing body, the Council or the governing
body may, by resolution or ordinance provide for the exemption of
real property, title to which is held by nonprofit community
civic associations or corporations, which property is dedicated
by appropriate plat or deed restrictions to the use of the lot
owners within the community, and which use is not contingent upon
the payment of dues to such association or corporation or upon
the payment of fees or other compensation in return for admission
to or use of the property. As used in paragraph [(7)] (6) "dues"
and "fees or other compensation" shall not include assessments
exacted by such association solely for the improvement or
maintenance of the roads, property, or other facilities of the
community.

(j-1) In Harford County, (1) from county taxation only, the
County Council may allow tax credits for real property owned by
community associations and used for public parks, playgrounds, or
picnic areas. As used in this paragraph only, "community
association" means any incorporated association whose membership
is limited to voluntary subscriptions by residents of the
community or development and which has no power either by law,
covenant, or any other means to assess fees against residents or
property owners based on property values; and (2) from county
taxation only, the County Council may allow a tax credit for real
[property which is owned by the Children's Fresh Air Society of
Maryland, Inc., but only for acreage in excess of the exemption
allowed to the society under § 9(e) of this article] AND TANGIBLE
PERSONAL PROPERTY THAT IS OWNED BY THE HABONIM CAMP ASSOCIATION
COMPANY, INCORPORATED, AND WHICH IS USED SOLELY FOR THE PURPOSES
OF THE ASSOCIATION, BUT ONLY FOR ACREAGE IN EXCESS OF THE
EXEMPTION ALLOWED TO THE ASSOCIATION UNDER § 9(E) OF THIS
ARTICLE; and (3) from county taxation only, the County Council
may allow a tax credit for real and tangible personal property
owned by the Maryland Ornithological Society, Inc.; and (4) from
county taxation only, the County Council may allow a tax credit
for real property owned by the North Harford Game and Fish
Association, Inc., located on Wheeler School Road, and which is
used solely for the purposes of the association; and (5) from
county taxation only, the County Council may allow a tax credit
for real property owned by the trustees of Ladew Topiary Gardens,
located on Jarrettsville Pike, and used solely for the purposes
of Ladew Topiary Gardens, but only for acreage in excess of the
exemption allowed under § 9(e) of this article; (6) from county