Section 9-235 - Amateur sport athletic fields. - Maryland Statutes

§ 9-235. Amateur sport athletic fields.
 

(a)  Qualifications for credit.- The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a tax credit against the county or municipal corporation property tax imposed on athletic fields that are used exclusively for amateur sports. 

(b)  Amount; duration; implementation.- The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may provide, by law, for: 

(1) the amount and duration of the tax credit under this section; and 

(2) any other provision necessary to carry out the credit under this section. 
 

[1999, ch. 450.]