VETOES

Sincerely,

William Donald Schaefer

Governor

Senate Bill No. 805

AN ACT concerning

Adult 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 adult day care services; defining altering a
definition of a term; and generally relating to the
authorization of a property tax credit for property used to
provide certain adult day care services.

BY adding to repealing and reenacting, with amendments,

Article - Tax - Property
Section 9-214 9-213
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

9-214.

(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;

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