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Martin O'Malley, Governor
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Ch. 323
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SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
Article - Tax - Property
9-305.
(b) The governing body of Baltimore County may grant, by law, a property
tax credit under this section against the county property tax imposed on:
(1) real property that is owned by the Twin River Protective and
Improvement Association, Incorporated;
(2) real property that is owned by the Bowley's Quarters Improvement
Association, Incorporated;
(3) real property that is owned by the Oliver Beach Improvement
Association, Incorporated;
(4) real property that is owned by the Baltimore County Game and
Fish Association;
(5) real property that is owned by the Eastfield Civic Association,
Incorporated;
(6) real property that is owned by the Rockaway Beach Improvement
Association;
(7) real property that is used only for and occupied by the Fire
Museum of Maryland;
(8) real property that is owned by the Carney Rod and Gun Club;
(9) real property improvements that promote business redevelopment,
for which credit:
(i) the governing body shall define by law what improvements
are eligible; and
(ii) on reassessment by the supervisor, the governing body shall
determine the credit as a percentage of the actual cost of the improvements;
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(10) each unit of a condominium (as both are defined in § 11-101 of the
Real Property Article), if:
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- 2051 -
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