§ 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.

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