Current as of: 2010
(a) The governing body of Baltimore County shall grant a property tax credit under this section against the county tax imposed on:(1) real property that is owned by the Harford Park Improvement Association of Baltimore County, Incorporated; (2) property that is: (i) owned by the Lynch Point Improvement Association, Incorporated, of River Drive in Baltimore County; and (ii) used only for a community or civic purpose; (3) real property that is owned by the Chestnut Ridge Improvement Association of Baltimore County, Incorporated; and (4) property that is: (i) owned by the Relay Improvement Association of Baltimore County, Incorporated; and (ii) used only for a community, civic, educational, recreational, or library purpose, if the use is not contingent on the payment of compensation, unless the compensation is used only to improve or maintain the property. (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; (10) each unit of a condominium (as both are defined in § 11–101 of the Real Property Article), if: (i) the governing body of the county consults with the council of unit owners (as defined in § 11–101 of the Real Property Article) of the condominium; and (ii) the council of unit owners provides services or maintains common elements (as defined in § 11–101 of the Real Property Article) that would otherwise be the responsibility of the county; (11) dwellings, the land on which the dwelling is located and other improvements to the land if: (i) the dwelling is in a homeowners’ association where the dwelling has a declaration of covenants or restrictive covenants that may be enforced by an association of members; Prev | Next________________________________________________________________________
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