602

LAWS OF MARYLAND

Ch. 8

areas[, and];

(3)  IS NOT USED AS A SWIMMING POOL, TENNIS COURT, OR
SIMILAR RECREATIONAL FACILITY; AND

(4)  IS not improved by buildings or other structures
(excluding comfort stations, shelter, or picnic facilities). If
any comfort stations or picnic facilities are connected to the
county metropolitan commission system, only a minimum front foot
levy shall be charged.

(B) As used in [clause (1) only] THIS SECTION, "community
[associations] ASSOCIATION" means [those] AN incorporated
[associations] ASSOCIATION whose membership is limited to
voluntary subscriptions by residents of the [communities or
development] COMMUNITY OR DEVELOPMENT and which [have] HAS no
power either by law, covenant, or any other means to assess fees
against residents or property owners based on property values[;
and] .

SECTION 4. AND BE IT FURTHER ENACTED, That Section(s)
12E(g) of Article 81 - Revenue and Taxes of the Annotated Code of
Maryland be repealed and reenacted, with amendments, and
transferred to be Section 12-105(d) of the Real Property Article
of the Annotated Code to read as follows:

Article - Real Property

12-105.

[(g)] (D) [In the event said] IF property is ever acquired
by the exercise of the power of eminent domain, the fair market
value of [such] THE property [shall] IS not [be] affected by
[its] THE PROPERTY having been qualified for a tax [credit;
provided, however, that] CREDIT. HOWEVER, if the grantee of
[the] AN easement purchased the [same] EASEMENT for [a] monetary
consideration other than, or in addition to, the tax credit, then
[in such case] the condemnation award shall be reduced by an
amount equal to the additional consideration.

SECTION 5. AND BE IT FURTHER ENACTED, That Section(s)
12E-l(e) of Article 81 - Revenue and Taxes of the Annotated Code
of Maryland be repealed and reenacted, with amendments, and
transferred to be Section 2-515(c) of the Agriculture Article of
the Annotated Code to read as follows:

Article - Agriculture

2-515.

[(e)] (C) (1) [In the event] IF a part or all of the
property is acquired by the exercise of the power of eminent
domain, the fair market value of the property [shall] IS not [be]