Section 9-322 - Talbot County. - Maryland Statutes

§ 9-322. Talbot County.
 

(a)  Specific property used for certain purposes.- The governing body of Talbot County and the governing body of a municipal corporation in Talbot County shall grant a property tax credit under this section against the county and municipal corporation property tax imposed on: 

(1) property that: 

(i) is owned by the Academy of the Arts, Easton, Maryland, Incorporated; 

(ii) is used primarily for the purpose of the organization; and 

(iii) is not used primarily for revenue or income-producing purposes; 

(2) property that is: 

(i) owned by the Bailey's Neck Park Association; and 

(ii) used for charitable purposes; 

(3) property that is owned by the Maryland Ornithological Society, Incorporated, or any of its chapters; and 

(4) property that is owned by the Tuckahoe Steam and Gas Association, Incorporated. 

(b)  Certain property owned by Chesapeake Audubon Society, Inc.; Chesapeake Wildlife Heritage, Incorporated.- The governing body of Talbot County or of a municipal corporation in Talbot 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 Chesapeake Audubon Society, Inc. and is used solely for: 

(i) the environmental education of the public; and 

(ii) the maintenance of: 

1. a natural area for public use; or 

2. a sanctuary for wildlife; and 

(2) personal property that is: 

(i) owned by Chesapeake Wildlife Heritage, Incorporated; 

(ii) used primarily for the purpose of the organization; and 

(iii) not used primarily for revenue or income-producing purposes. 

(c)  Additional optional credit.-  

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

(i) owned or occupied by a commercial or industrial business that is currently or will be doing business in Talbot County; and 

(ii) new construction or a substantial improvement to the real property. 

(2) The governing body of Talbot County may: 

(i) set, by law, the amount, terms, scope, and duration of a credit granted under paragraph (1) of this subsection; 

(ii) adopt any provision necessary to administer a credit granted under paragraph (1) of this subsection; and 

(iii) provide for any other restriction or condition considered desirable on the granting of a credit under paragraph (1) of this subsection. 

(d)  Personal property - Optional.-  

(1) The governing body of Talbot County or of a municipal corporation in Talbot County may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on personal property. 

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

(i) set the amount, terms, scope, and duration of a credit granted under paragraph (1) of this subsection; 

(ii) designate subclasses of personal property under § 8-101(c) of this article to which a credit granted under paragraph (1) of this subsection applies; 

(iii) provide for any restriction or condition considered desirable on the granting of a credit under paragraph (1) of this subsection; and 

(iv) adopt any other provisions necessary to administer a credit granted under paragraph (1) of this subsection. 

(e)  Certain properties owned by Habitat for Humanity of Talbot & Dorchester Counties.-  

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

(i) owned by Habitat for Humanity of Talbot & Dorchester Counties, Inc. with the intention of relinquishing ownership in the immediate future; 

(ii) used exclusively for the purpose of rehabilitation and transfer to a private owner; and 

(iii) not occupied by administrative or warehouse buildings owned by Habitat for Humanity. 

(2) Habitat for Humanity of Talbot & Dorchester Counties, Inc. shall submit an annual written report to the governing body of Talbot County documenting: 

(i) all of Habitat for Humanity of Talbot & Dorchester Counties, Inc.'s real property holdings in Talbot County; and 

(ii) all transactions involving Habitat for Humanity of Talbot & Dorchester Counties, Inc.'s real property holdings in Talbot County. 

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

(i) set the amount, terms, scope, and duration of a credit granted under paragraph (1) of this subsection; and 

(ii) adopt any provision necessary to administer a credit granted under paragraph (1) of this subsection. 
 

[An. Code 1957, art. 81, § 9C; 1985, ch. 8, § 2; 1997, ch. 87; 1999, chs. 278, 489; 2000, ch. 360; 2009, chs. 241, 242.]