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<section article="gtp" article_name="Tax - Property" number="9-309" 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 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:</text>
    <level label="1">
      <text>property that is owned by the Society for the Preservation of Maryland Antiquities, Incorporated; and</text>
    </level>
    <level label="2">
      <text>property that is owned by the Friends of the Library of Cecil County, Maryland, Incorporated.</text>
    </level>
  </level>
  <level label="b">
    <text>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:</text>
    <level label="1">
      <text>property that is owned by the Upper Chesapeake Watershed Association and is used:</text>
      <level label="i">
        <text>to assist in the preservation of a wild nature area;</text>
      </level>
      <level label="ii">
        <text>to establish a nature reserve or other protected area; or</text>
      </level>
      <level label="iii">
        <text>generally to promote conservation;</text>
      </level>
    </level>
    <level label="2">
      <text>property that is owned by an incorporated, nonprofit fire company or rescue squad, if the property:</text>
      <level label="i">
        <text>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</text>
      </level>
      <level label="ii">
        <text>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</text>
      </level>
    </level>
    <level label="3">
      <text>property that:</text>
      <level label="i">
        <text>is owned by:</text>
        <level label="1">
          <text>a little league organization in Cecil County; or</text>
        </level>
        <level label="2">
          <text>a nonprofit organization that allows a little league organization of Cecil County to use their property for youth amateur athletics; and</text>
        </level>
      </level>
      <level label="ii">
        <text>is actually used exclusively for the purposes of a little league organization of Cecil County.</text>
      </level>
    </level>
  </level>
  <level label="c">
    <level label="1">
      <text>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:</text>
      <level label="i">
        <text>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;</text>
      </level>
      <level label="ii">
        <text>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</text>
      </level>
      <level label="iii">
        <text>located within the jurisdiction of the municipal corporation.</text>
      </level>
    </level>
    <level label="2">
      <text>The municipal corporation 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>
