Ch. 456

LAWS OF MARYLAND

(2)  USED IN CONNECTION WITH AN ACTIVITY THAT IS
RECOGNIZED BY THE DEPARTMENT AS AN APPROVED AGRICULTURAL
ACTIVITY.

9-310.

The governing body of Charles County may grant, by law, a
property tax credit under this section against the county tax
imposed on:

(1) Real property that is:

(i) owned by a nonprofit community or civic
improvement association or corporation; and

(ii) used only for a community, civic,
educational, recreational, or library purpose, if:

1. unless the compensation is used only
to improve or maintain the property, the use is not contingent on
the payment of compensation for admission; and

1. unless the compensation is used only
to improve or maintain the property, failure to pay compensation
is not a reason to deny admission to or use of the property;

(2) Real property that is owned by the Greater
Waldorf Jaycees, Incorporated;

(3)  Real property that is owned by the Southern
Maryland Youth Organization, Incorporated; [and]

(4)  agricultural land, including farm improvements,
that are located in an agricultural preservation district; AND

(5) A BUILDING OTHER THAN A TOBACCO BARN THAT IS:

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

(II) USED IN CONNECTION WITH AN ACTIVITY THAT
IS RECOGNIZED BY THE DEPARTMENT AS AN APPROVED AGRICULTURAL

ACTIVITY.                           

9-320.

The governing body of St. Mary's County may grant, by law, a
property tax. credit under this section against county property
tax imposed on:

(1) property that is:

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