(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.
(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.
(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.
