§ 9-325. Worcester County

   (a) Credit. --

   (1) The governing body of Worcester County may grant, by law, a property tax credit under this section against the county property tax imposed on:

      (i) property that is:

         1. owned by the Berlin Community Improvement Association, Incorporated, of Worcester County; and

         2. used only for the nonprofit activities of the organization;

      (ii) property that is:

         1. owned by the Marlin Park Association, Incorporated; and

         2. used for nonprofit purposes;

      (iii) property that is owned or leased by the Greater Ocean City Health Service Corporation; and

      (iv) property that is owned by the Ocean City, Maryland Chamber of Commerce.

   (2) The governing body of Worcester County may provide, by law, for:

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

      (ii) any other provision necessary to carry out this section.

(b) Property owned by various entities. --

   (1) The governing body of Worcester County or the governing body of a municipal corporation in Worcester County may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on:

      (i) property that is owned by the Pocomoke City Chamber of Commerce;

      (ii) real property that is:

         1. owned by the Mayor and City Council of Ocean City;

         2. leased to the Sinepuxent Pier and Improvement Company, Incorporated; and

         3. known as the Ocean City Amusement and Fishing Pier; and

      (iii) real property that:

         1. is located in Ocean City on or west of Route 528;

         2. consists of at least 30 acres; and

         3. is actually used exclusively for the operation of an amusement park.

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

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

      (ii) additional eligibility criteria for a property tax credit under this subsection;

      (iii) regulations and procedures for the application and uniform processing of requests for the tax credit; and

      (iv) any other provision necessary to carry out this subsection.

(c) Historically operated amusement park. --

   (1) In this subsection, "historically operated amusement park" means real property that is used for mechanical amusement rides, games, and concessions that:

      (i) have been continuously owned by members of the same family or by entities of which members of the same family own a controlling interest;

      (ii) have been operated at the same general location for a period of more than 100 years and continue to be operated at the same general location; and

      (iii) have created a tourist destination at a boardwalk.

   (2) The governing body of Worcester County or of a municipal corporation in Worcester County may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on real property that is actually used as a historically operated amusement park.

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

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

      (ii) additional eligibility criteria for the tax credit under this subsection;

      (iii) regulations and procedures for the application and uniform processing of requests for the tax credit; and

      (iv) any other provision necessary to carry out the credit under this subsection.

HISTORY: An. Code 1957, art. 81, § 9C; 1985, ch. 8, § 2; 2000, chs. 345, 346; 2001, ch. 29, § 1; 2008, chs. 310, 330.