Ch. 384 1994 LAWS OF MARYLAND
CHAPTER 384
(House Bill 807)
AN ACT concerning
Upper Chesapeake Watershed Association - Property Tax Exemption Credit
FOR the purpose of exempting from authorizing the governing body of Cecil County and
of a municipal corporation in Cecil County to grant a property tax credit against
property taxes levied on property that is owned by the Upper Chesapeake
Watershed Association and used for specified purposes; and providing for the
application of this Act.
BY adding to repealing and reenacting, with amendments,
Article - Tax - Property
Section 7-218.1 9-309
Annotated Code of Maryland
(1986 Volume and 1993 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
Article - Tax - Property
7 218.1.
PROPERTY IS NOT SUBJECT TO PROPERTY TAX IF THE PROPERTY:
(1) IS OWNED BY THE UPPER CHESAPEAKE WATERSHED ASSOCIATION;
AND
(2) IS USED:
(I) TO ASSIST IN THE PRESERVATION OF A WILD NATURE AREA;
(II) TO ESTABLISH A NATURE RESERVE OR OTHER PROTECTED
AREA; OR
(III) GENERALLY TO PROMOTE CONSERVATION.
9-309.
(A) The governing body of Cecil County and of a municipal corporation in Cecil
County shall grant a property tax credit under this section against the county and
municipal corporation property tax imposed on:
(1) property that is owned by the Society for the Preservation of Maryland
Antiquities, Incorporated; and
(2) property that is owned by the Friends of the Library of Cecil County,
Maryland, Incorporated.
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