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Ch. 661 1994 LAWS OF MARYLAND
(4) property that is owned by the Maryland Ornithological Society,
Incorporated[.];
[(b) The governing body of Anne Arundel County or of a municipal corporation in
Anne Arundel County may grant, by law, a property tax credit under this section against
the county or municipal corporation tax imposed on real property that is:
(1)] (5) REAL PROPERTY THAT IS owned by a nonprofit community civic
association or corporation; and
[(2)] (6) REAL PROPERTY THAT IS dedicated by plat or deed restriction to
the use of the lot owners in the community, if the use is not contingent on the payment of:
(i) dues to the association or corporation, unless the dues are used
only to improve or maintain the property of the community; or
(ii) compensation for admission to or use of the property, unless the
compensation is used only to improve or maintain the property of the community.
[(c)](B) The governing body of Anne Arundel County [shall] MAY grant, BY
LAW, a property tax credit under this section against county property tax imposed on real
property that is:
(1) owned by the Davidsonville Ruritan Foundation, Incorporated [.];
OR
[(d) The governing body of Anne Arundel County may grant, by law, a property tax
credit under this section against the county tax imposed on real property that is]
(2) subject to the State's or county's agricultural land preservation
program.
(a) (1) The Mayor and City Council of Baltimore City [shall] MAY grant, by
law, a property tax credit under this section against the county property tax imposed on
real property that:
(i) is subject to a perpetual conservation easement donated to the
Maryland Environmental Trust on or before June 30, 1986; and
(ii) is not eligible for a credit under § 9-107 of this title.
(2) The Mayor and City Council of Baltimore City shall provide, by law, for:
(i) the amount and duration of the property tax credit under this
section; and
(ii) any other provisions necessary to carry out the property tax credit
under this section.
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