PARRIS N. GLENDENING, Governor

Ch. 87

BY adding to

Article - Tax - Property

Section 7-240 9-311(e)

Annotated Code of Maryland

(1994 Replacement Volume and 1996 Supplement)

BY repealing and reenacting, with amendments,
Article - Tax - Property
Section 9-322

Annotated Code of Maryland

(1994 Replacement Volume and 1996 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article - Tax - Property

7-240. 9-311.

PROPERTY IS NOT SUBJECT TO PROPERTY TAX IF THE PROPERTY:

(E) THE GOVERNING BODY OF DORCHESTER COUNTY OR OF A MUNICIPAL
CORPORATION IN DORCHESTER COUNTY MAY GRANT, BY LAW, A PROPERTY TAX
CREDIT UNDER THIS SECTION AGAINST COUNTY OR MUNICIPAL CORPORATION
PROPERTY TAX IMPOSED ON PROPERTY THAT:

(1) IS OWNED BY THE CHESAPEAKE AUDUBON SOCIETY, INC.; AND

(2) IS USED SOLELY FOR:

(I) THE ENVIRONMENTAL EDUCATION OF THE PUBLIC; OR

(II) THE MAINTENANCE OF:

1. A NATURAL AREA FOR PUBLIC USE; OR

2. A SANCTUARY FOR WILDLIFE.

9-322.

(A) The governing body of Talbot County and the governing body of a municipal
corporation in Talbot County shall grant a property tax credit under this section against
the county and municipal corporation property tax imposed on:

(1) property that:

(i) is owned by the Academy of the Arts, Easton, Maryland,

Incorporated;

(ii) is used primarily for the purpose of the organization; and

(iii) is not used primarily for revenue or income-producing purposes;

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