WILLIAM DONALD SCHAEFER, Governor                   Ch. 284

SECTION 3. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1987.

Approved May 14, 1987.

CHAPTER 284

(House Bill 962)

AN ACT concerning

Day Care - Property Tax Credit

FOR the purpose of authorizing a county or municipal corporation
to grant a property tax credit for certain property used for
certain child care services; defining a term; and generally
relating to the authorization of a property tax credit for
property used to provide certain child care services.

BY adding to

Article - Tax - Property

Section 9-213

Annotated Code of Maryland

(1986 Volume and 1986 Supplement)

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

Article - Tax - Property

9-213.

(A)  IN THIS SECTION, "DAY CARE PROVIDER" MEANS A PERSON
LICENSED OR REGISTERED , REGISTERED, OR ACCREDITED UNDER THE LAWS
OF THE STATE OR A POLITICAL SUBDIVISION OF THE STATE WHO PROVIDES
FAMILY OR GROUP CHILD CARE SERVICES ON A REGULAR BASIS.

(B)  THE MAYOR AND CITY COUNCIL OF BALTIMORE CITY OR THE
GOVERNING BODY OF A COUNTY OR OF A MUNICIPAL CORPORATION MAY
GRANT, BY LAW, A PROPERTY TAX CREDIT AGAINST THE COUNTY OR
MUNICIPAL CORPORATION PROPERTY TAX IMPOSED ON ANY IMPROVEMENT OF
REAL PROPERTY THAT IS USED BY A LICENSED OR REGISTERED DAY-CARE
PROVIDER TO PROVIDE FAMILY OR GROUP CHILD-CARE SERVICES. PROVIDED
THAT:

(1) THE IMPROVEMENT IS MADE AFTER JULY 1, 1987;

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