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Session Laws, 1985
Volume 760, Page 360   View pdf image
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360

LAWS OF MARYLAND

Ch. 8

explanation of "oaths" in § 1-201 of this article.

In subsection (f)(2)(iii) of this section and
throughout this subtitle the term "tangible", which
modified personal property, is deleted as superfluous.

In the introductory language of subsection (f)(2) of
this section, the former phrase "as soon after October
1 as is possible", is deleted as misleading and, in
any event, superfluous.

In subsection (f)(3)(i) of this section, the word
"copies" is added to conform to current practice.

In subsection (f)(3)(ii) of this section, the defined
term "tax roll" is substituted for the former
reference to "assessment roll", for accuracy.

As to the use of the word "regulations", see revisor's
note to § 9-102(c) of this title.

The Commission to Revise the Annotated Code brings to
the attention of the General Assembly that subsection
(d) of this section is impractical and ambiguous.

Defined terms: "Assessment roll" § 1-101

"County" § 1-101 "Department" § 1-101

"Governing body" § 1-101

"Municipal corporation" § 1-101

"Property" § 1-101 "Property tax" § 1-101

"Real property" § 1-101 "Tax roll" § 1-101

"Value" § 1-101

9-302. ALLEGANY COUNTY.

(A) COUNTY AND MUNICIPAL CORPORATION PROPERTY TAX
MANDATORY.

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.

 

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Session Laws, 1985
Volume 760, Page 360   View pdf image
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