MONTGOMERY COUNTY

Chapter 52, Taxation

Section 52-16B, Beverage container tax

[Effective Date July 1, 1995]

Bill No. 25-92

Chapter 22

Laws of Montgomery County, 1994

AN ACT to:

(1)     authorize a tax credit against certain property taxes imposed on certain
property leased, occupied, and used by religious organizations for certain
purposes under certain circumstances;

(2)     require that a lessor of property eligible for a tax credit under this Act must
reduce by the amount of the tax credit the amount of taxes for which the
religious organization is contractually liable under the lease agreement;

(3)     provide for the administration of the tax credit, including the adoption of
regulations by the County Executive;

(4)     provide for appeals from the denial of a tax credit;

(5)     provide certain penalties and repayment for knowingly making a false or
fraudulent application for the tax credit or other violations of this Act; and

(6)     generally specify conditions for receiving a property tax credit for property
leased, occupied, and used by religious organizations.

By adding

Montgomery County Code

Chapter 52, Taxation

Section 52-18H, Property tax Credit - Leased Property - Religious Organizations

[Effective Date November 3, 1994]

Bill No. 49-93

Chapter 23

Laws of Montgomery County, 1993

AN ACT to amend the provisions governing the extension of authorizations for certain
special capital improvement projects.

By amending

Montgomery County Code
Chapter 20, Finance

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