§ 9-305. Baltimore County

   (a) County tax -- Mandatory. -- The governing body of Baltimore County shall grant a property tax credit under this section against the county tax imposed on:

   (1) real property that is owned by the Harford Park Improvement Association of Baltimore County, Incorporated;

   (2) property that is:

      (i) owned by the Lynch Point Improvement Association, Incorporated, of River Drive in Baltimore County; and

      (ii) used only for a community or civic purpose;

   (3) real property that is owned by the Chestnut Ridge Improvement Association of Baltimore County, Incorporated; and

   (4) property that is:

      (i) owned by the Relay Improvement Association of Baltimore County, Incorporated; and

      (ii) used only for a community, civic, educational, recreational, or library purpose, if the use is not contingent on the payment of compensation, unless the compensation is used only to improve or maintain the property.

(b) County tax -- Optional. -- The governing body of Baltimore County may grant, by law, a property tax credit under this section against the county property tax imposed on:

   (1) real property that is owned by the Twin River Protective and Improvement Association, Incorporated;

   (2) real property that is owned by the Bowley's Quarters Improvement Association, Incorporated;

   (3) real property that is owned by the Oliver Beach Improvement Association, Incorporated;

   (4) real property that is owned by the Baltimore County Game and Fish Association;

   (5) real property that is owned by the Eastfield Civic Association, Incorporated;

   (6) real property that is owned by the Rockaway Beach Improvement Association;

   (7) real property that is used only for and occupied by the Fire Museum of Maryland;

   (8) real property that is owned by the Carney Rod and Gun Club;

   (9) real property improvements that promote business redevelopment, for which credit:

      (i) the governing body shall define by law what improvements are eligible; and

      (ii) on reassessment by the supervisor, the governing body shall determine the credit as a percentage of the actual cost of the improvements;

   (10) each unit of a condominium (as both are defined in § 11-101 of the Real Property Article), if:

      (i) the governing body of the county consults with the council of unit owners (as defined in § 11-101 of the Real Property Article) of the condominium; and

      (ii) the council of unit owners provides services or maintains common elements (as defined in § 11-101 of the Real Property Article) that would otherwise be the responsibility of the county;

   (11) dwellings, the land on which the dwelling is located and other improvements to the land if:

      (i) the dwelling is in a homeowners' association where the dwelling has a declaration of covenants or restrictive covenants that may be enforced by an association of members;

      (ii) the governing body of the county consults with the homeowners' association; and

      (iii) the governing body of the county determines that the homeowners' association provides services that would otherwise be the responsibility of the county;

   (12) real property that is:

      (i) owned by the Rosa Ponselle Charitable Foundation, Incorporated, known as "Villa Pace"; and

      (ii) not exempt under this article;

   (13) agricultural land, not including any improvements, that is located in an agricultural preservation district;

   (14) real property that is owned by Friends of the Oliver House, Inc.;

   (15) real property that is owned by the Bird River Beach Community Association, Inc.;

   (16) real property that is owned by Harewood Park Community League, Inc.;

   (17) real property that is owned by any other nonprofit community association, civic league or organization, or recreational or athletic organization;

   (18) personal property that is owned by the Genesee Valley Outdoor Learning Center, Inc.;

   (19) real property that is owned by The Maryland State Game and Fish Protective Association, Inc.;

   (20) personal property that is owned by Leadership Through Athletics, Inc.;

   (21) real property that is owned by the Bowerman-Loreley Beach Community Association, Inc.;

   (22) real property that is owned by Civic League of Inverness, Inc.; and

   (23) real property that is owned by the Rosewald Beach Civic League.

(c) Eligibility for tax credit for agricultural land; termination of credit. --

   (1) A property owner is not eligible for a tax credit for agricultural land under subsection (b) of this section, and any such tax credit granted shall terminate, if the property owner:

      (i) sells an easement over the property to the State; or

      (ii) terminates the agricultural preservation district agreement.

   (2) A property owner who has been granted a property tax credit for agricultural land under subsection (b) of this section, and who subsequently terminates the agricultural preservation district agreement shall be liable for:

      (i) all property taxes that the owner would have been liable for if a property tax credit had not been granted under this section for a period not exceeding 10 years from the date that the agricultural preservation agreement was recorded;

      (ii) interest on the total tax liability as required under § 14-605 of this article; and

      (iii) a tax penalty as required under § 14-703 of this article.

(d) Tax credit for certain property owned by Gunpowder Valley Conservancy, Inc. --

   (1) The governing body of Baltimore County or of a municipal corporation in Baltimore County may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on property owned by the Gunpowder Valley Conservancy, Inc. that is used:

      (i) to assist in the preservation of a natural area;

      (ii) for the environmental education of the public;

      (iii) generally to promote conservation; or

      (iv) for the maintenance of:

         1. a natural area for public use; or

         2. a sanctuary for wildlife.

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

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

      (ii) any other provision necessary to carry out the property tax credit under this section.

HISTORY: An. Code 1957, art. 81, § 9C; 1985, ch. 8, § 2; ch. 214, § 2; 1986, ch. 171; 1987, ch. 206; 1989, ch. 666; 1995, ch. 239; 1997, chs. 439, 450, 528, 746; 1999, ch. 396; 2003, ch. 331; 2007, chs. 322, 323; 2009, chs. 154, 203; 2010, chs. 38, 39; 2013, ch. 77.