2302                                    LAWS OF MARYLAND                                      Ch. 382

curtilage as determined by the supervisor of assessments, but in
no event shall curtilage in excess of 5 acres be eligible for the
deferral.

(2) IN HOWARD COUNTY, PROPERTY ELIGIBLE FOR THE TAX
DEFERRAL OR CREDIT AUTHORIZED BY THIS SECTION SHALL BE LIMITED TO
THE DWELLING AND CURTILAGE AS DETERMINED BY THE SUPERVISOR OF
ASSESSMENTS, BUT IN NO EVENT SHALL CURTILAGE IN EXCESS OF 5 ACRES
BE ELIGIBLE FOR THE TAX DEFERRAL OR CREDIT.

SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of
Maryland read as follows:

Article - Tax - Property

9-315.

The governing body of Howard County may grant, by law, a
property tax credit under this section against the county
property tax imposed on:

(1) property that:

[(1)] (I) is owned by any community association;

[(2)] (II) is used for a community, civic,

educational, library, or park purpose; and

[(3)] (III) is not a swimming pool, tennis court, or
similar recreational facility; AND

(2) REAL PROPERTY THAT IS ELIGIBLE FOR A PROPERTY TAX
PAYMENT DEFERRAL UNDER § 10-201 OF THIS ARTICLE.

10-201.

(a)  Notwithstanding subtitle 1 of this title, the governing
body of Montgomery County, OF HOWARD COUNTY, or of Prince
George's County may authorize by law a payment deferral of county
property tax for residential real property occupied as the
principal residence of the owner.

(b)  (1) The governing body of Prince George's County may
provide for the payment deferral under subsection (a) of this
section to apply to real property rezoned at the initiative of
Prince George's County after July 1, 1974.

(2) THE GOVERNING BODY OF HOWARD COUNTY MAY PROVIDE
FOR THE PAYMENT DEFERRAL UNDER SUBSECTION (A) OF THIS SECTION TO
APPLY TO REAL PROPERTY REZONED AT THE INITIATIVE OF HOWARD COUNTY
AFTER JULY 1, 1975 JULY 1, 1984.

(c)  In Prince George's County AND IN HOWARD COUNTY, the
real property eligible for a payment deferral under subsection