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<section article="gtp" article_name="Tax - Property" number="9-307" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="3" subtitle_name="Counties to Which General Provisions Are Applicable">
  <level label="a">
    <text>The governing body of Caroline County and of a municipal corporation in Caroline County shall grant a property tax credit under this section against the county and municipal corporation property tax imposed on:</text>
    <level label="1">
      <text>property that is owned by the Eastern Shore Threshermen and Collectors Association, Incorporated;</text>
    </level>
    <level label="2">
      <text>property that is owned by the Marshyhope Rod and Gun Club, Incorporated; and</text>
    </level>
    <level label="3">
      <text>property that is:</text>
      <level label="i">
        <text>owned by the Maryland Ornithological Society, Incorporated; and</text>
      </level>
      <level label="ii">
        <text>used only to:</text>
        <level label="1">
          <text>protect, preserve, and perpetuate plants and wildlife that are unique to the area; and</text>
        </level>
        <level label="2">
          <text>teach, research, and specially study plants and wildlife that are unique to the area.</text>
        </level>
      </level>
    </level>
  </level>
  <level label="b">
    <text>The governing body of Caroline County may grant, by law, a property tax credit under this section against the county property tax imposed on property that is owned by the Community Civic League, Incorporated, at its day care center facility.</text>
  </level>
  <level label="c">
    <level label="1">
      <text>The governing body of Caroline County may grant, by law, a property tax credit not exceeding 75% of the county property tax imposed on agricultural land that:</text>
      <level label="i">
        <text>is included in an agricultural preservation district established under § 2–509 of the Agriculture Article; and</text>
      </level>
      <level label="ii">
        <text>meets any additional requirements that the county governing body establishes.</text>
      </level>
    </level>
    <level label="2">
      <text>If a property tax credit is granted under this subsection and the agricultural preservation district agreement is subsequently terminated, the owner of the property who terminates the agreement is liable to Caroline County for a penalty equal to 5 times the amount of the credit provided for the most recent taxable year in which the credit was granted.</text>
    </level>
    <level label="3">
      <text>The governing body of Caroline County may provide, by law, any procedural or enforcement provision necessary to carry out this subsection.</text>
    </level>
  </level>
  <level label="d">
    <level label="1">
      <text>The governing body of Caroline County may grant, by law, a property tax credit against the county property tax imposed on personal property.</text>
    </level>
    <level label="2">
      <text>A law adopted under paragraph (1) of this subsection may provide for:</text>
      <level label="i">
        <text>the amount of a credit;</text>
      </level>
      <level label="ii">
        <text>the subclasses of personal property under § 8–101(c) of this article to which the credit applies; and</text>
      </level>
      <level label="iii">
        <text>other provisions necessary to administer the credit.</text>
      </level>
    </level>
  </level>
  <level label="e">
    <level label="1">
      <text>The governing body of Caroline County may grant, by law, a property tax credit against the county property tax imposed on real property that:</text>
      <level label="i">
        <text>is owned by Caroline County Habitat for Humanity, Incorporated with the intention of relinquishing ownership in the immediate future;</text>
      </level>
      <level label="ii">
        <text>is used exclusively for the purpose of rehabilitation and transfer to a private owner; and</text>
      </level>
      <level label="iii">
        <text>is not occupied by administrative or warehouse buildings owned by Caroline County Habitat for Humanity, Incorporated.</text>
      </level>
    </level>
    <level label="2">
      <text>The Caroline County Habitat for Humanity, Incorporated shall submit an annual written report to the governing body of Caroline County documenting:</text>
      <level label="i">
        <text>all of Caroline County Habitat for Humanity, Incorporated’s real property holdings in Caroline County; and</text>
      </level>
      <level label="ii">
        <text>all transactions involving Caroline County Habitat for Humanity, Incorporated’s real property holdings in Caroline County.</text>
      </level>
    </level>
    <level label="3">
      <text>The governing body of Caroline County may provide, by law, for:</text>
      <level label="i">
        <text>the amount of a property tax credit under this subsection;</text>
      </level>
      <level label="ii">
        <text>the duration of a property tax credit under this subsection; and</text>
      </level>
      <level label="iii">
        <text>any other provision necessary to carry out this subsection.</text>
      </level>
    </level>
  </level>
</section>
