HARRY HUGHES, Governor

625

CHAPTER 117

(House Bill 1156)

AN ACT concerning

Prince George's County - Property Tax Credit

Child Care Providers

PG 410-86

FOR the purpose of authorizing the governing body of Prince
George's County to grant, by law, a credit against the
county property tax on certain real property used to provide
certain child care for certain persons; requiring the child
care provider to dedicate a certain area of the property for
child care; providing for the amount of the tax credit; and
generally relating to a Prince George's County property tax
credit for real property used by certain child care
providers.

BY repealing and reenacting, with amendments,

Article - Tax - Property
Section 9-318(b)
Annotated Code of Maryland
(1986 Volume)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article - Tax - Property

9-318.

(b) (1) The governing body of Prince George's County may
grant, by law, a property tax credit under this section against
county property tax imposed on:

(i) real property that is:

1.  owned by a nonprofit community civic
association or corporation;

2.  dedicated by plat or deed restriction
to the use of the lot owners in the community, if the use is not
contingent on the payment of:

A.  dues to the association or
corporation, unless dues are used only to improve or maintain the
real property of the community; or

B.  compensation for admission to or
use of the real property, unless the compensation is used only to
improve or maintain the real property of the community;