Ch. 602

LAWS OF MARYLAND

CHAPTER 602
(Senate Bill 601)

AN ACT concerning

Harford County - Property Tax Credit - Agricultural Land

FOR the purpose of authorizing the governing body of Harford
County to grant, by law, certain credits against county
property tax imposed on certain agricultural real property
that after a certain date meets certain requirements;
providing for the termination of the credit under certain
circumstances and for the property tax, interest, and
penalty due on termination; providing for the applicability
of this Act; and generally relating to a property tax credit
in Harford County for agricultural land.

BY repealing and reenacting, with amendments, and renumbering

Article - Tax - Property
Section 9-314(a)(1)
Annotated Code of Maryland
(1986 Volume and 1987 Supplement)

BY adding to

Article - Tax - Property
Section 9-314(a)(3) and (4)
Annotated Code of Maryland
(1986 Volume and 1987 Supplement)

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

Article - Tax - Property

9-314.

(a) (1) The governing body of Harford County may grant, by
law, a property tax credit under this section against the county
property tax imposed on:

(i) real property that is:

1. owned by any incorporated community
association:

A. whose membership is limited to
voluntary subscriptions of the residents of the community or
development; and

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