§ 9-235. Amateur sport athletic fields

Latest version.

   (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.

HISTORY: 1999, ch. 450.

                    
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