376

LAWS OF MARYLAND

Ch. 8

personal property, see the General Revisor's Note to
this title.

Defined terms: "County property tax" § 1-101

"Governing body" § 1-101

"Municipal corporation" § 1-101

"Municipal corporation property tax" § 1-101

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

9-310. CHARLES COUNTY.

THE GOVERNING BODY OF CHARLES COUNTY MAY GRANT, BY LAW, A
PROPERTY TAX CREDIT UNDER THIS SECTION AGAINST THE COUNTY TAX
IMPOSED ON:

(1)  REAL PROPERTY THAT IS:

(I)  OWNED BY A NONPROFIT COMMUNITY OR CIVIC
IMPROVEMENT ASSOCIATION OR CORPORATION; AND

(II)  USED ONLY FOR A COMMUNITY, CIVIC,
EDUCATIONAL, RECREATIONAL, OR LIBRARY PURPOSE, IF:

1.  UNLESS THE COMPENSATION IS. USED ONLY
TO IMPROVE OR MAINTAIN THE PROPERTY, THE USE IS NOT CONTINGENT ON
THE PAYMENT OF COMPENSATION FOR ADMISSION; AND

2.  UNLESS THE COMPENSATION IS USED ONLY
TO IMPROVE OR MAINTAIN THE PROPERTY, FAILURE TO PAY COMPENSATION
IS NOT A REASON TO DENY ADMISSION TO OR USE OF THE PROPERTY;

(2)  REAL PROPERTY THAT IS OWNED BY THE GREATER
WALDORF JAYCEES, INCORPORATED; AND

(3)  REAL PROPERTY THAT IS OWNED BY THE SOUTHERN
MARYLAND YOUTH ORGANIZATION, INCORPORATED.

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

In the introductory language of this section, the
defined term "governing body" is substituted for the
former term "County Commissioners", for clarity.

In item (l)(i) of this section, the word "owned" is
substituted for the former phrase "title to which is
held", for clarity.

In item (l)(ii) of this section, the word "only" is
substituted for the former words "solely" and
"exclusively", for clarity and consistency.
Similarly, in item (l)(ii) of this section, the former
phrase' "is devoted to" is deleted as unnecessary in