2013 Maryland Code
TAX - PROPERTY
§ 9-303 - Anne Arundel County

§9-303.

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

(1) property that is:

(i) owned by the United States Naval Academy Alumni Association, Incorporated;

(ii) located at the corner of College Avenue and King George Street in Annapolis, Maryland; and

(iii) known as Ogle Hall;

(2) property that is:

(i) owned by the Naval Academy Athletic Association; and

(ii) used for athletic events and purposes;

(3) real property that is owned by the Three Rivers Sportsmen, Incorporated; and

(4) property that is owned by the Maryland Ornithological Society, Incorporated.

(b) (1) The governing body of Anne Arundel County or of a municipal corporation in Anne Arundel County may grant, by law, a property tax credit under this section against the county or municipal corporation tax imposed on real property that is:

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

(ii) dedicated by plat or deed restriction to the use of the lot owners in the community, if the use is not contingent on the payment of:

1. dues to the association or corporation, unless the dues are used only to improve or maintain the property of the community; or

2. compensation for admission to or use of the property, unless the compensation is used only to improve or maintain the property of the community.

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

(i) owned by the Village Commons Community Center, Incorporated; or

(ii) leased by Anne Arundel Community College at Arundel Mills.

(3) (i) The governing body of Anne Arundel County or of a municipal corporation in Anne Arundel County may grant, by law, a property tax credit under this section against the county or municipal corporation tax imposed on real property that is owned by Arundel Habitat for Humanity, Inc., and is located at 8101 Fort Smallwood Road, Baltimore, Maryland or 8104 Parkway Drive, Baltimore, Maryland.

(ii) The governing body of Anne Arundel County or of a municipal corporation in Anne Arundel County may provide, by law, for:

1. the amount, terms, scope, and duration of the credit granted under this paragraph; and

2. any other provision necessary to administer the credit granted under this paragraph.

(4) (i) The governing body of Anne Arundel County or of a municipal corporation in Anne Arundel County may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on real property that is:

1. leased to a public charter school, as defined in § 9-102 of the Education Article; and

2. used exclusively for primary or secondary educational purposes.

(ii) The governing body of Anne Arundel County or of a municipal corporation in Anne Arundel County may provide, by law, for:

1. the amount and duration of the tax credit under this paragraph;

2. additional eligibility criteria for the tax credit under this paragraph, including a requirement that the tax credit benefit the public charter school;

3. regulations and procedures for the application and uniform processing of requests for the tax credit; and

4. any other provision necessary to carry out the credit under this paragraph.

(c) The governing body of Anne Arundel County shall grant a property tax credit under this section against county property tax imposed on real property that is owned by the Davidsonville Ruritan Foundation, Incorporated.

(d) The governing body of Anne Arundel County may grant, by law, a property tax credit under this section against the county tax imposed on real property that is subject to the State’s or county’s agricultural land preservation program.