374

LAWS OF MARYLAND

Ch. 8

(II) REAL PROPERTY THAT IS:

1.  LEASED BY THE SYKESVILLE LITTLE
LEAGUE, INCORPORATED;

2.  LOCATED EAST OF OBRECHT ROAD IN THE
5TH ELECTION DISTRICT OF CARROLL COUNTY; AND

3.  USED ONLY BY THE SYKESVILLE LITTLE
LEAGUE, INCORPORATED.

(2) A PROPERTY TAX CREDIT GRANTED UNDER PARAGRAPH
(1)(I) OF THIS SUBSECTION SHALL CONTINUE IN EFFECT UNTIL THE
PROPERTY IS CONVEYED.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
9C(f-2) and the first sentence of (a)(1), as that
sentence related to Carroll County property tax
credits.

In subsections (a)(l)(i)l. and (b)(l)(ii)3. of this
section, the word "only" is substituted for the former
words "solely" and "exclusively", for clarity and
consistency. Therefore, in subsection (a)(l)(i)2. of
this section, the former phrase "is devoted to" is
deleted as unnecessary in light of the words "used
only".

In subsection (a)(l)(i)l. of this section, the former
references to "fee[s]" and "[a]ssessments" are deleted
as unnecessary in light of the use of the word
"compensation".

In subsection (a)(1)(ii) of this section, the former
reference to a structure "controlled by" a historic
district is deleted as confusing and, in any event,
superfluous.

Also in subsection (a)(1)(ii) of this section, the
phrase "to encourage improvement and reconstruction of
those properties located within those areas" is
deleted as superfluous.

In subsection (a)(2) of this section, the reference to
a "property tax credit granted under ... this
subsection" is substituted for the former references
to the "property shall be exempt from real estate
taxation" and the "exemption" to clarify the
legislative intent that these provisions be treated as
tax credits.

Also in subsection (a)(2) of this section, the defined
term "assessment" is substituted for the former phrase
"assessed valuation", for clarity.