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Session Laws, 1988
Volume 770, Page 4749   View pdf image
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WILLIAM DONALD SCHAEFER, Governor                   Ch. 717

grant, by law, a property tax credit against the county or
municipal corporation
property tax imposed on any improvement of
real property, 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 OR ADULT DAY
CARE services offered by a licenced, registered, or accredited
day care provider;

(3) the amount of the ANNUAL 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.

(d) A credit under this section may only 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, 1988.

Approved May 27, 1988.

CHAPTER 717

(House Bill 1069)

AN ACT concerning

Handicapped Children - Placement Decisions - Appeals

FOR the purpose of requiring that certain appeals from certain
placement decisions concerning handicapped children be to
certain courts; specifying a certain period for the filing

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Session Laws, 1988
Volume 770, Page 4749   View pdf image
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