HARRY HUGHES, Governor

367

PROPERTY TAX IMPOSED ON REAL PROPERTY THAT IS LEASED, OCCUPIED,
AND USED ONLY BY THE BALTIMORE ASSOCIATION FOR RETARDED CITIZENS,
INCORPORATED.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
9C(e-l) and the first sentence of (a)(1), as that
sentence related to the property tax credit for the
Baltimore Association for Retarded Citizens,
Incorporated.

The defined term "law" is substituted for the former
term "ordinance", for clarity.

The defined term "county property tax" is substituted
for the former reference to "the amount of county or
city ordinary taxes", for clarity.

Defined terms: "County property tax" § 1-101
"Law" § 1-101 "Property tax" § 1-101
"Real property" § 1-101

9-305. BALTIMORE COUNTY.

(A) COUNTY TAX -- MANDATORY.

THE GOVERNING BODY OF BALTIMORE COUNTY SHALL GRANT A
PROPERTY TAX CREDIT UNDER THIS SECTION AGAINST THE COUNTY TAX
IMPOSED ON:

(1)  REAL PROPERTY THAT IS OWNED BY THE HARFORD PARK
IMPROVEMENT ASSOCIATION OF BALTIMORE COUNTY, INCORPORATED;

(2)  PROPERTY THAT IS:

(I)  OWNED BY THE LYNCH POINT IMPROVEMENT
ASSOCIATION, INCORPORATED;

(II)  OF RIVER DRIVE IN BALTIMORE COUNTY; AND

(III)  USED ONLY FOR A COMMUNITY OR CIVIC
PURPOSE;

(3)  REAL PROPERTY THAT IS OWNED BY THE CHESTNUT RIDGE
IMPROVEMENT ASSOCIATION OF BALTIMORE COUNTY, INCORPORATED;

(4)  PROPERTY THAT IS:

(I)  OWNED BY THE RELAY IMPROVEMENT ASSOCIATION
OF BALTIMORE COUNTY, INCORPORATED; AND

(II)  USED ONLY FOR A COMMUNITY, CIVIC,
EDUCATIONAL, RECREATIONAL, OR LIBRARY PURPOSE, IF THE USE IS NOT
CONTINGENT ON THE PAYMENT OF COMPENSATION, UNLESS THE
COMPENSATION IS USED ONLY TO IMPROVE OR MAINTAIN THE PROPERTY.