Ch. 457
LAWS OF MARYLAND
Article - Tax - Property
9-306.
(b) The governing body of Calvert County shall grant 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, 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; and
2. 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 Calvert County
Sportsmen's Club, Incorporated; [and]
(3) real property that is:
(i) located in the 2nd election district of
Calvert County;
(ii) actually used for the Calvert County Fair;
and
(iii) known as the Calvert County Fairgrounds;
AND
(4) REAL PROPERTY THAT IS:
(I) OWNED BY THE HUNTINGTON VOLUNTEER FIRE
DEPARTMENT AND RESCUE SQUAD, INCORPORATED; AND
(II) USED BY THE UNITED STATES POSTAL SERVICE
AS A POST OFFICE.
(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 REAL PROPERTY THAT IS:
(1) OWNED BY THE HUNTINGTOWN VOLUNTEER FIRE
DEPARTMENT AND RESCUE SQUAD, INCORPORATED; AND
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