Ch. 399

1994 LAWS 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

7-510.

In Calvert, CAROLINE, Cecil, Kent, or Queen Anne's County, when authorized by
the governing body of the county by law, 1 or more classes of the personal property of any
commercial, manufacturing, or professional business that is actually used in the business,
including furniture, fixtures, equipment, and supplies, is not subject to the county
property tax.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
July 1, 1994.

Approved May 2, 1994.

CHAPTER 399
(House Bill 1002)

AN ACT concerning

Caroline County - Agricultural Preservation Districts - Tax Credit

FOR the purpose of authorizing the County Commissioners of Caroline County to grant
by law a tax credit, not exceeding a specified amount, against the county property
tax for certain property agricultural land included in an agricultural preservation
district; providing a certain penalty if a property owner terminates an agricultural
preservation district agreement after a tax credit is granted; authorizing the County
Commissioners to provide by law certain procedural and enforcement provisions;
and generally relating to authorization for property tax credits intended to preserve
agricultural land in Caroline County.

BY adding to

Article - Tax - Property

Section 9-307(c)

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:

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