WILLIAM DONALD SCHAEFER, Governor Ch. 456

CHAPTER 4 56

(House Bill 1073)

AN ACT concerning

Calvert County, Charles, and St. Mary's Counties -
Property Tax Credit - Agricultural Use Buildings

FOR the purpose of authorizing the governing body bodies of
Calvert County, Charles, and St. Mary's Counties to grant,
by law, a property tax credit against certain buildings used
for certain agricultural activities.

BY repealing and reenacting, with amendments, adding to

Article - Tax - Property
Section 9-212 9-306(c)
Annotated Code of Maryland
(1986 Volume and 1988 Supplement)

BY repealing and reenacting, with amendments,

Article - Tax - Property
Section 9-310 and 9-320
Annotated Code of Maryland
(1986 Volume and 1988 Supplement)

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

Article - Tax - Property

9-212.

(A) 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 real property that
is used solely as a tobacco barn.

9-306.

(B) (C) THE GOVERNING BODY OF CALVERT COUNTY MAY GRANT, BY
LAW, A PROPERTY TAX CREDIT UNDER THIS SECTION AGAINST THE COUNTY
PROPERTY TAX IMPOSED ON A BUILDING OTHER THAN A TOBACCO BARN THAT
IS:

(1) LOCATED ON LAND THAT QUALIFIES FOR AN
AGRICULTURAL USE ASSESSMENT; AND

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