378

LAWS OF MARYLAND

Ch. 8

substituted for the former phrase "city", for clarity.

Also in the introductory language to subsection (a) of
this section, as to the addition of the phrase "by
law" see revisor's note to § 9-205(a) of this title.

In the introductory language of subsection (b) of this
section, the defined term "governing body" is
substituted for the former reference to "County
Commissioners", for clarity.

Defined terms: "County" § 1-101

"County property tax" § 1-101 "Governing body" § 1-101

"Municipal corporation" § 1-101

"Municipal corporation property tax" § 1-101

"Property" § 1-101

9-312. FREDERICK COUNTY.

(A)  COUNTY AND MUNICIPAL CORPORATION TAX -- MANDATORY.

(1)  THE GOVERNING BODY OF FREDERICK COUNTY AND OF A
MUNICIPAL CORPORATION IN FREDERICK COUNTY SHALL GRANT A PROPERTY
TAX CREDIT UNDER THIS SECTION AGAINST THE COUNTY AND MUNICIPAL
CORPORATION PROPERTY TAX IMPOSED ON PROPERTY THAT:

(I)  IS OWNED BY THE FREDERICK OPTIMIST BOY'S
FOUNDATION, INCORPORATED; AND

(II)  IS NOT UNDER A LEASE OR RENTED
COMMERCIALLY.

(2)  IN PARAGRAPH (1) OF THIS SUBSECTION, COMMERCIAL
RENTING DOES NOT INCLUDE THE OPERATION OF A PARKING LOT.

(B)  COUNTY TAX -- MANDATORY.

(1)  THE GOVERNING BODY OF FREDERICK COUNTY SHALL
GRANT A PROPERTY TAX CREDIT UNDER THIS SECTION AGAINST THE COUNTY
TAX IMPOSED ON:

(I)  REAL PROPERTY THAT IS OWNED BY THE
EMMITSBURG CIVIC ASSOCIATION, INCORPORATED; AND

(II)  REAL PROPERTY ON WHICH AN IMPROVEMENT IS
MADE TO AN EXISTING STRUCTURE THAT IS LOCATED IN A HISTORIC
DISTRICT.

(2)  A PROPERTY TAX CREDIT GRANTED UNDER PARAGRAPH
(1)(II) OF THIS SUBSECTION SHALL BE:

(I) THE FOLLOWING PERCENTAGE OF THE INCREASE
THAT IS DUE TO THE IMPROVEMENT:

1. 100% OF THE INCREASE IN THE ASSESSMENT