1758                                         LAWS OF MARYLAND                                     Ch. 152

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 9C(j-l)

Annotated Code of Maryland

(1980 Replacement Volume and 1984 Supplement)

BY repealing and reenacting, with amendments,

Article - Tax - Property
Section 9-314(a)
Annotated Code of Maryland

(As enacted by Chapter ____ (S.B. 1) of the

Acts of the General Assembly of 1985)

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.

(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
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
taxation only, the County Council may adopt a program of property
tax credits for real property which is used primarily for
agricultural purposes, but which does not have an agricultural
use assessment. Upon adoption of such a program, the County