2013 Maryland Code
TAX - PROPERTY
§ 9-309 - Cecil County

§9-309.

(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

(3) property that:

(i) is owned by:

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.

(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.