2013 Maryland Code
TAX - PROPERTY
§ 9-325 - Worcester County

§9-325.

(a) (1) The governing body of Worcester County may grant, by law, a property tax credit under this section against the county property tax imposed on:

(i) property that is:

1. owned by the Berlin Community Improvement Association, Incorporated, of Worcester County; and

2. used only for the nonprofit activities of the organization;

(ii) property that is:

1. owned by the Marlin Park Association, Incorporated; and

2. used for nonprofit purposes;

(iii) property that is owned or leased by the Greater Ocean City Health Service Corporation; and

(iv) property that is owned by the Ocean City, Maryland Chamber of Commerce.

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

(i) the amount and duration of a property tax credit under this section; and

(ii) any other provision necessary to carry out this section.

(b) (1) The governing body of Worcester County or the governing body of a municipal corporation in Worcester County may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on:

(i) property that is owned by the Pocomoke City Chamber of Commerce;

(ii) real property that is:

1. owned by the Mayor and City Council of Ocean City;

2. leased to the Sinepuxent Pier and Improvement Company, Incorporated; and

3. known as the Ocean City Amusement and Fishing Pier; and

(iii) real property that:

1. is located in Ocean City on or west of Route 528;

2. consists of at least 30 acres; and

3. is actually used exclusively for the operation of an amusement park.

(2) The governing body of Worcester County or of a municipal corporation in Worcester County may provide, by law, for:

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

(ii) additional eligibility criteria for a property tax credit under this subsection;

(iii) regulations and procedures for the application and uniform processing of requests for the tax credit; and

(iv) any other provision necessary to carry out this subsection.

(c) (1) In this subsection, “historically operated amusement park” means real property that is used for mechanical amusement rides, games, and concessions that:

(i) have been continuously owned by members of the same family or by entities of which members of the same family own a controlling interest;

(ii) have been operated at the same general location for a period of more than 100 years and continue to be operated at the same general location; and

(iii) have created a tourist destination at a boardwalk.

(2) The governing body of Worcester County or of a municipal corporation in Worcester County may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on real property that is actually used as a historically operated amusement park.

(3) The governing body of Worcester County or of a municipal corporation in Worcester County may provide, by law, for:

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

(ii) additional eligibility criteria for the tax credit under this subsection;

(iii) regulations and procedures for the application and uniform processing of requests for the tax credit; and

(iv) any other provision necessary to carry out the credit under this subsection.