Ch. 661                                    1994 LAWS OF MARYLAND

(2) property that is owned by the Friends of the Library of Cecil County,
Maryland, Incorporated.

9-311.

(a)     The governing body of Dorchester County [and] OR of a municipal
corporation in Dorchester 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 on July 1, 1969 was owned by the Women's Auxiliary of the
Dorchester Memorial Hospital; and

(2) property that is owned by the Cambridge Little League, Incorporated.

9-312.

(a) (1) The governing body of Frederick County [and] OR of a municipal
corporation in Frederick County [shall] MAY grant, BY LAW, a property tax credit under
this section against the county [and] OR municipal corporation property tax imposed on
property that:

(i) is owned by the Frederick Optimist Boy's Foundation,
Incorporated; and

(ii) is not under a lease or rented commercially.

(2) Inparagraph (1) of this subsection, commercial renting does not include
the operation of a parking lot.

(b)    (1) The governing body of Frederick County [shall] MAY grant, BY LAW, a
property tax credit under this section against the county tax imposed on:

(i) real property that is owned by the Emmitsburg Civic Association,
Incorporated; and

(ii) real property on which an improvement is made to an existing
structure that is located in a historic district.

(2) A property tax credit granted under paragraph (1)(ii) of this subsection
shall be:

(i) the following percentage of the increase that is due to the
improvement:

1. 100% of the increase in the assessment of the real property
in the 1st and 2nd taxable years that the improved structure is subject to the county
property tax;

2. 80% of the increase in the assessment of the real property in
the 3rd taxable year that the improved structure is subject to the county property tax:

3. 60% of the increase in the assessment of the real property in
the 4th taxable year that the improved structure is subject to the county property tax;

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