Ch. 290                              1993 LAWS OF MARYLAND

(iii) office space necessary to support or maintain public religious
worship or educational purposes; and

(2) for which the religious group or organization is contractually liable.

(b)     The credit under this section does not apply:                                   

(1)     to property that is leased, occupied, or used for the purpose of making a
profit; or                                                                                   

(2)     when the religious group or organization no longer occupies the
property.

(c)     The lessor of property eligible for a tax credit under this section shall reduce
by the amount of the tax credit the amount of taxes for which the religious group or
organization is contractually liable under the lease agreement.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
July 1, 1993.                                                                                                       

Approved May 11, 1993.                                                                             

CHAPTER 290
(House Bill 239)

AN ACT concerning

Land Patents - Governmental Bodies - Certificates of Reservation

FOR the purpose of authorizing governmental bodies to reserve vacant land for public
use by obtaining a certificate of reservation from the Commissioner of Land
Patents; providing that, with certain exceptions, procedures for the issuance of land
patents to private parties apply to the issuance of such certificates; establishing
certain priorities in the reservation of vacant land for public use; providing for the
expiration and transfer of certificates of reservation; authorizing the Commissioner
to accept a previously conducted survey in certain circumstances in land patent and
reservation proceedings; requiring publication of 'the Commissioner's opinions in
the Maryland Register; authorizing the Commissioner to require an applicant for a
land patent who acts in bad faith and without substantial justification to pay certain
expenses; defining certain terms; clarifying language; and generally relating to the
issuance of land patents to private parties and the issuance, transfer, and expiration
of certificates of reservation of vacant land to governmental bodies.

BY repealing and reenacting, with amendments,
Article - Real Property

Section 13-101, 13-102, 13-306, 13-313, 13-408, 13-409, and 13-413
Annotated Code of Maryland
(1988 Replacement Volume and 1992 Supplement)

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