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Ch. 68
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2007 Laws of Maryland
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CHAPTER 68
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(House Bill 167)
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AN ACT concerning
Howard County - Property Tax Credit - Residence Jointly Owned by an
Individual and the Howard County Housing Commission
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Ho. Co. 6-07
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FOR the purpose of authorizing the governing body of Howard County to grant, by
law, a tax credit against the county property tax imposed on certain
owner-occupied residential real property; authorizing the governing body of
Howard County to specify the amount and duration of the credit; authorizing
the governing body to provide for implementation and administration of the
credit; providing for the application of this Act; and generally relating to the
property tax in Howard County.
BY repealing and reenacting, with amendments,
Article - Tax - Property
Section 9-315(a) and (b)
Annotated Code of Maryland
(2001 Replacement Volume and 2006 Supplement)
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SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
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Article - Tax - Property
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9-315.
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(a) The governing body of Howard County may grant, by law, a property tax
credit under this section against the county property tax imposed on:
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(1)
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property that:
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(i)
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is owned by any community association;
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is used for community, civic, educational, library, or park
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(ii)
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purposes; and
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is not a swimming pool, tennis court, or similar recreational
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(iii)
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facility;
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- 914 -
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