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HARRY HUGHES, Governor 1759
Council shall establish procedures governing the amount of the
credit to be granted, the conditions for eligibility, and the
method of application for the credit. In no event shall the
amount of the credit authorized pursuant to the provisions of
this paragraph be greater than the amount of real property taxes
associated with the difference between the actual assessment of
the land and the maximum allowable agricultural use assessment
that is established by the Department; and (7) from county and
city taxation only, the County Council may allow a tax credit for
real property which meets all of the following conditions:
(i) It is owned by any person, firm or
corporation engaged in the construction or operation of housing
structures or projects.
(ii) It is used for a housing structure or
project which may contain community service facilities.
(iii) The structure or project is constructed
or substantially rehabilitated pursuant to § 8 of the United
States Housing Act of 1937, primarily for occupancy by elderly
persons, and receives rent subsidy and is controlled under that
program so as to operate either on a nonprofit basis or on a
limited distribution basis.
(iv) The governing body of the county and,
where applicable, the city where the project is located have
entered into an agreement with the owner for the payment of
negotiated amounts in lieu of all county and city taxes,
providing for apportionment, where applicable, between the county
and city.
(8) FROM COUNTY TAXATION ONLY, THE COUNTY COUNCIL MAY
ALLOW A TAX CREDIT FOR REAL PROPERTY USED PRIMARILY FOR AMATEUR
SPORTS EVENTS AND OWNED BY THE HAVRE DE GRACE LITTLE LEAGUE,
INCORPORATED.
SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of
Maryland read as follows:
Article - Tax - Property
9-314.
(a) (1) The governing body of Harford County may grant, by
law, a property tax credit under this section against the county
property tax imposed on:
(i) real property that is:
1. owned by any incorporated community
association:
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