Ch. 389

LAWS OF MARYLAND

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, ACCREDITED, 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, ACCREDITED, OR
REGISTERED DAY CARE PROVIDER TO PROVIDE FAMILY OR GROUP CHILD
CARE SERVICES. , PROVIDED THAT:

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

(2) THE IMPROVEMENT IS USED EXCLUSIVELY FOR THE
PURPOSE OF PROVIDING FAMILY OR GROUP CHILD DAY CARE SERVICES
OFFERED BY A LICENSED, REGISTERED, OR ACCREDITED DAY CARE
PROVIDER;                                             

(3) THE AMOUNT OF THE CREDIT DOES NOT EXCEED $2,000
OR THE AMOUNT OF COUNTY PROPERTY TAX ATTRIBUTABLE TO THE
IMPROVEMENT, WHICHEVER IS LESS; AND-----------

(4) THE CREDIT IS NOT AVAILABLE FOR MORE THAN 4 YEARS
FOR ANY ELIGIBLE IMPROVEMENT.                     

(C)  A COUNTY OR MUNICIPAL CORPORATION MAY PROVIDE, BY LAW,
FOR:

SECTION;

(1) THE AMOUNT OF THE PROPERTY TAX CREDIT UNDER THIS

(2) THE DURATION OF A PROPERTY TAX CREDIT UNDER THIS
SECTION; AND                                                                                                         

(3) ANY OTHER PROVISION NECESSARY TO CARRY OUT THIS

SECTION.

(D) A CREDIT UNDER THIS SECTION MAY BE GRANTED FOR
IMPROVEMENTS MADE PRIOR TO JULY 1, 1991.------------

      SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall

take effect July 1, 1987.                                                                        

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