Society for the Preservation of Maryland Antiquities; Friends of the Library of Cecil County (a) The governing body of Cecil County and of a municipal corporation in Cecil County shall grant a property tax credit under this section against the county and municipal corporation property tax imposed on:
(1) property that is owned by the Society for the Preservation of Maryland Antiquities, Incorporated; and
(2) property that is owned by the Friends of the Library of Cecil County, Maryland, Incorporated.
(b) The governing body of Cecil County or of a municipal corporation in Cecil County may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on:
(1) property that is owned by the Upper Chesapeake Watershed Association and is used:
(i) to assist in the preservation of a wild nature area;
(ii) to establish a nature reserve or other protected area; or
(iii) generally to promote conservation;
(2) property that is owned by an incorporated, nonprofit fire company or rescue squad, if the property:
(i) is leased for more than 60 days during any 12-month period under a contractual agreement for the operation of the fire company's fire hall; and
(ii) would qualify for the exemption under § 7-209 of this article if leased for not more than 60 days during any 12-month period; and
1. a little league organization in Cecil County; or
2. a nonprofit organization that allows a little league organization of Cecil County to use their property for youth amateur athletics; and
(ii) is actually used exclusively for the purposes of a little league organization of Cecil County.
Property owned or occupied by member of a volunteer fire company (c)(1) The governing body of a municipal corporation in Cecil County may grant, by law, a property tax credit under this section against the municipal corporation property tax imposed on residential real property that is:
(i) owned by an individual serving as a member of a volunteer fire company as defined under § 3-1101 of the Courts and Judicial Proceedings Article;
(ii) occupied as the principal residence of an individual serving as a member of a volunteer fire company as defined under § 3-1101 of the Courts and Judicial Proceedings Article; and
(iii) located within the jurisdiction of the municipal corporation.
(2) The municipal corporation may provide, by law, for:
(i) the amount of a property tax credit under this subsection;
(ii) the duration of a property tax credit under this subsection; and
(iii) any other provision necessary to carry out this subsection.
Credits
Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1994, c. 384, § 1, eff. July 1, 1994; Acts 2000, c. 68, § 1, eff. July 1, 2000; Acts 2006, c. 124, § 1, eff. June 1, 2006; Acts 2006, c. 177, § 1, eff. June 1, 2006.
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.
