Ch. 716

LAWS OF MARYLAND

Article - Tax - Property

9-214.

(A) IN THIS SECTION, "ADULT DAY CARE PROVIDER" MEANS A
PERSON LICENSED, REGISTERED, OR ACCREDITED UNDER THE LAWS OF THE
STATE OR A POLITICAL SUBDIVISION OF THE STATE WHO PROVIDES DAY
CARE SERVICES FOR ELDERLY INDIVIDUALS OR MEDICALLY HANDICAPPED
ADULTS 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, IF:

(1) THE IMPROVEMENT IS MADE ON OR AFTER JULY 1, 1987,
BUT BEFORE JULY 1, 1991;

(2) THE IMPROVEMENT IS USED EXCLUSIVELY FOR THE
PURPOSE OF PROVIDING DAY-CARE SERVICES OFFERED BY A LICENSED,
REGISTERED, OR ACCREDITED ADULT 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:

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

SECTION;

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

(3) ANY OTHER PROVISION NECESSARY TO CARRY OUT THIS
SECTION.

9-213.

(a) In this section, "day care provider" means a person
licenced registered, or accredited under the laws of the State
or a political subdivision of the State who provides family or
group child care OR ADULT DAY CARE services, INCLUDING THOSE FOR
ELDERLY INDIVIDUALS OR MEDICALLY HANDICAPPED ADULTS, 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

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