WILLIAM DONALD SCHAEFER, Governor

Ch. 400

Article - Tax - Property

9-307.

(C) (1) THE GOVERNING BODY OF CAROLINE COUNTY MAY GRANT, BY
LAW, A PROPERTY TAX CREDIT NOT EXCEEDING 75% OF THE COUNTY PROPERTY
TAX IMPOSED ON PROPERTY AGRICULTURAL LAND THAT:

(I)       IS INCLUDED IN AN AGRICULTURAL PRESERVATION DISTRICT
ESTABLISHED UNDER § 2-509 OF THE AGRICULTURE ARTICLE; AND

(II)     MEETS ANY ADDITIONAL REQUIREMENTS THAT THE COUNTY
GOVERNING BODY ESTABLISHES.

(2)      IF A PROPERTY TAX CREDIT IS GRANTED UNDER THIS SUBSECTION
AND THE AGRICULTURAL PRESERVATION DISTRICT AGREEMENT IS
SUBSEQUENTLY TERMINATED, THE OWNER OF THE PROPERTY WHO TERMINATES
THE AGREEMENT IS LIABLE TO THE COUNTY FOR A PENALTY EQUAL TO 5 TIMES
THE AMOUNT OF THE CREDIT PROVIDED FOR THE MOST RECENT TAXABLE YEAR IN
WHICH THE CREDIT WAS GRANTED.

(3)      THE GOVERNING BODY OF CAROLINE COUNTY MAY PROVIDE, BY
LAW, ANY PROCEDURAL OR ENFORCEMENT PROVISION NECESSARY TO CARRY OUT
THIS SUBSECTION.

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

Approved May 2, 1994.

CHAPTER 400
(House Bill 1034)

AN ACT concerning

Unemployment Insurance - Yacht Salesperson

FOR the purpose of specifying that work performed by certain yacht salespersons for a
licensed trader is not the basis for benefits under the Maryland Unemployment
Insurance Law.

BY repealing and reenacting, with amendments,
Article - Labor and Employment
Section 8-209

Annotated Code of Maryland
(1991 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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