Maryland Tax - Property Section 9-306

      (a)      The governing body of Calvert County and of a municipal corporation in Calvert County shall grant a tax credit under this section against the county and municipal corporation property tax imposed on:

            (1)      real property that is owned by the Calvert Arundel Medical Facility, Incorporated; and

            (2)      agricultural land, not including any improvements, that is located in an agricultural preservation district.

      (b)      The governing body of Calvert County shall grant a property tax credit under this section against the county tax imposed on:

            (1)      real property that is:

                  (i)      owned by a nonprofit community or civic improvement association or corporation; and

                  (ii)      used only for a community, civic, educational, or library purpose, if:

                        1.      unless the compensation is used only to improve or maintain the property, the use is not contingent on the payment of compensation; and

                        2.      unless the compensation is used only to improve or maintain the property, failure to pay compensation is not a reason to deny admission to or use of the property;

            (2)      real property that is owned by the Calvert County Sportsmen's Club, Incorporated; and

            (3)      real property that is:

                  (i)      located in the 2nd election district of Calvert County;

                  (ii)      actually used for the Calvert County Fair; and

                  (iii)      known as the Calvert County Fairgrounds.

      (c)      The governing body of Calvert County may grant, by law, a property tax credit under this section against the county property tax imposed on a building that is:

            (1)      located on land that qualifies for an agricultural use assessment; and

            (2)      used in connection with an activity that is recognized by the Department as an approved agricultural activity.

      (d)      The governing body of Calvert County may grant, by law, a property tax credit under this section against the county property tax imposed on real property that is:

            (1)      owned by the Huntingtown Volunteer Fire Department and Rescue Squad, Incorporated; and

            (2)      leased to the United States Postal Service for use as a post office.

      (e)      The governing body of Calvert County may grant, by law, a property tax credit under this section against the county property tax imposed on real property that is owned by the Calvert Post No. 85, the American Legion Department of Maryland, Incorporated.

      (f)      (1)      The governing body of Calvert County may grant, by law, a property tax credit under this section against the county property tax imposed on real property that is owned by members of volunteer fire and rescue companies.

            (2)      The governing body of Calvert County may provide, by law, for:

                  (i)      the amount and duration of the tax credit under this subsection; and

                  (ii)      the criteria for qualifying for the tax credit under this subsection.