(4) property that is owned by the Tuckahoe Steam and Gas Association,
Incorporated; AND

(5)

(b) The governing body of Talbot County or of a municipal corporation in
Talbot County may grant, by law, a property tax credit under this section against the
county or municipal corporation property tax imposed on [property that]:

(1) PROPERTY THAT is owned by the Chesapeake Audubon Society,
Inc. [;] and

[(2)] is used solely for:

(i) the environmental education of the public; and

(ii) the maintenance of:

1. a natural area for public use; or

2. a sanctuary for wildlife[.]; AND

(C) THE GOVERNING BODY OF TALBOT COUNTY OR OF A MUNICIPAL
CORPORATION IN TALBOT COUNTY MAY GRANT, BY LAW. A PROPERTY TAX CREDIT
UNDER THIS SECTION AGAINST THE COUNTY OR MUNICIPAL CORPORATION
PROPERTY TAX IMPOSED ON

(2) PERSONAL PROPERTY THAT IS:

(I) (1) (I) OWNED BY CHESAPEAKE WILDLIFE HERITAGE,
INCORPORATED;

(II) (2) (II) USED PRIMARILY FOR THE PURPOSE OF THE
ORGANIZATION; AND

(III) (3) (III) NOT USED PRIMARILY FOR REVENUE OR
INCOME-PRODUCING PURPOSES.

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 a
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 October 1, 1999.

Approved April 27, 1999.