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§ 9-244. Nonprofit swim clubs

West's Annotated Code of MarylandTax-Property

West's Annotated Code of Maryland
Tax-Property
Title 9. Property Tax Credits and Property Tax Relief
Subtitle 2. Statewide Optional
MD Code, Tax - Property, § 9-244
§ 9-244. Nonprofit swim clubs
Currentness
In general
(a) The governing body of a county or of a municipal corporation or the Mayor and City Council of Baltimore City may grant, by law, a tax credit against the county or municipal corporation property tax imposed on a nonprofit swim club that uses its facility exclusively to provide a recreational outlet for a local community.
Amount, duration, eligibility, regulations for tax credit
(b) The governing body of a county or of a municipal corporation or the Mayor and City Council of Baltimore City may provide, by law, for:
(1) the amount and duration of the tax credit under this section;
(2) additional eligibility criteria for the tax credit under this section;
(3) regulations and procedures for the administration of requests for the tax credit under this section; and
(4) any other provision necessary to carry out the tax credit under this section.

Credits

Added by Acts 2006, c. 446, § 1, eff. June 1, 2006.
MD Code, Tax - Property, § 9-244, MD TAX PROPERTY § 9-244
Current through legislation effective through May 9, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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