Section 9-309 - Cecil County. - Maryland Statutes

§ 9-309. Cecil County.
 

(a)  County and municipal corporation tax - Mandatory.- 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)  County and municipal corporation tax - Optional.- 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)  Municipal corporation tax - Optional.-  

(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. 
 

[An. Code 1957, art. 81, § 9C; 1985, ch. 8, § 2; 1994, ch. 384; 2000, ch. 68; 2006, chs. 124, 177.]