Ch. 791

LAWS OF MARYLAND

authority of governing bodies of certain political
subdivisions to grant a property tax credit for day care
centers.

BY repealing and reenacting, with amendments,

Article - Tax - Property

Section 9-213

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

9-213.

(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]
THAT PORTION of real property,[, provided that:

(1)  the improvement is made] ON WHICH AN IMPROVEMENT,
INCLUDING ANY IMPROVEMENT, THAT IS SUBSTANTIALLY COMPLETED 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] IF THE IMPROVEMENT THAT PORTION OF
THE IMPROVED PROPERTY CONTAINS AN AREA SET ASIDE AND DEDICATED
EXCLUSIVELY FOR A DAY CARE CENTER THAT IS:

(1) REGISTERED AS A FAMILY DAY CARE HOME UNDER TITLE
5, SUBTITLE 5, PART V OF THE FAMILY LAW ARTICLE;

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