FOR the purpose of providing an exemption from authorizing a property tax credit for
a certain nonprofit organization; providing for the construction of this Act; and
providing for the application of this Act.

BY adding to

Article - Tax - Property
Section 7-241 9-233
Annotated Code of Maryland

(1994 Replacement Volume and 1998 Supplement)

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

Article - Tax - Property

7-241. 9-233.

PROPERTY IS NOT SUBJECT TO PROPERTY TAX IF THE PROPERTY;

(1) (A) IS OWNED BY THE MAYOR AND CITY COUNCIL OF BALTIMORE
CITY OR THE GOVERNING BODY OF A COUNTY OR MUNICIPAL CORPORATION MAY
GRANT, BY LAW, A PROPERTY TAX CREDIT AGAINST THE COUNTY OR MUNICIPAL
CORPORATION PROPERTY TAX IMPOSED ON PROPERTY OWNED BY THE AUDUBON
NATURALIST SOCIETY OF THE CENTRAL ATLANTIC STATES, INC.; AND THAT

(2) IS USED SOLELY FOR:

(I) (1) THE ENVIRONMENTAL EDUCATION OF THE PUBLIC; OR

(II) (2) THE MAINTENANCE OF:

1. (I) A NATURAL AREA FOR PUBLIC USE; OR

2. (II) A SANCTUARY FOR WILDLIFE.

(B) IF A TAXING JURISDICTION GRANTS A PROPERTY TAX CREDIT UNDER THIS
SECTION, THE CREDIT SHALL ALSO APPLY TO THE STATE PROPERTY TAX IN THAT
JURISDICTION IN THE SAME PERCENTAGE AND FOR THE SAME DURATION AS
PROVIDED FOR THE PROPERTY TAX OF THE TAXING JURISDICTION.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act may not be
construed as a finding or conclusion of the General Assembly regarding the merit of
any claim for exemption from property tax under § 7-202 of the Tax - Property
Article.

SECTION 2. 3. AND BE IT FURTHER ENACTED, That this Act shall take
effect June 1, 1999 and shall be applicable to all taxable years beginning after June
30, 1999.