§ 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.

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