WILLIAM DONALD SCHAEFER, Governor
(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
licensed, 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
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 licensed, 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;
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