WILLIAM DONALD SCHAEFER, Governor                         Ch. 661

(iii) a tax penalty as required under § 14-703 of this article.

9-306.

(a) The governing body of Calvert County [and] OR of a municipal corporation
in Calvert County [shall] MAY grant, BY LAW, a tax credit under this section against the
county [and] OR municipal corporation property tax imposed on:

(1) real property that is owned by the Calvert Arundel Medical Facility,
Incorporated; and

(2) agricultural land, not including any improvements, that is located in an
agricultural preservation district.

(b) The governing body of Calvert County [shall] MAY grant, BY LAW, a property
tax credit under this section against the county tax imposed on:

(1) real property that is:

(i) owned by a nonprofit community or civic improvement association
or corporation; and

(ii) used only for a community, civic, educational, or library purpose,

if:

1. unless the compensation is used only to improve or maintain
the property, the use is not contingent on the payment of compensation; and

2. unless the compensation is used only to improve or maintain
the property, failure to pay compensation is not a reason to deny admission to or use of
the property;

(2) real property that is owned by the Calvert County Sportsmen's Club,
Incorporated; and

(3) real property that is:

(i) located in the 2nd election district of Calvert County;

(ii) actually used for the Calvert County Fair; and

(iii) known as the Calvert County Fairgrounds.

9-307.

(a) The governing body of Caroline County [and] OR of a municipal corporation
in Caroline County [shall] MAY grant, BY LAW; a property tax credit under this section
against the county [and] OR municipal corporation property tax imposed on:

            (1) property that is owned by the Eastern Shore Threshermen and
Collectors Association, Incorporated;

(2) property that is owned by the Marshyhope Rod and Gun Club,
Incorporated; and

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