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<section article="gtp" article_name="Tax - Property" number="9-311" 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 Dorchester County and of a municipal corporation in Dorchester 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 on July 1, 1969 was owned by the Women’s Auxiliary of the Dorchester Memorial Hospital; and</text>
    </level>
    <level label="2">
      <text>property that is owned by the Cambridge Little League, Incorporated.</text>
    </level>
  </level>
  <level label="b">
    <text>The governing body of Dorchester County may grant, by law, a property tax credit under this section against the county property tax imposed on:</text>
    <level label="1">
      <text>property that is owned by the Cedar Meadows Rod and Gun Club, Incorporated; and</text>
    </level>
    <level label="2">
      <text>property that is owned by the Cambridge Skeet and Gun Club, Incorporated.</text>
    </level>
  </level>
  <level label="c">
    <level label="1">
      <text>To encourage the location of warehouse plant facilities or the expansion of existing warehouse plant facilities, the governing body of Dorchester County may grant, by law, a property tax credit under this section against the county property tax imposed on the real property of commercial warehouse plant facilities if:</text>
      <level label="i">
        <text>the property is used in connection with warehouse activities; and</text>
      </level>
      <level label="ii">
        <text>the facilities have a minimum of 80,000 square feet of enclosed commercial warehouse space under a roof and within a building or buildings.</text>
      </level>
    </level>
    <level label="2">
      <text>A tax credit granted under this subsection may not be granted for more than 20 years.</text>
    </level>
  </level>
  <level label="d">
    <level label="1">
      <text>The governing body of Dorchester County or of a municipal corporation in Dorchester 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:</text>
      <level label="i">
        <text>owned by Habitat for Humanity of Talbot &amp; Dorchester Counties, Inc. with the intention of relinquishing ownership in the immediate future;</text>
      </level>
      <level label="ii">
        <text>used exclusively for the purpose of rehabilitation and transfer to a private owner; and</text>
      </level>
      <level label="iii">
        <text>not occupied by administrative or warehouse buildings owned by Habitat for Humanity.</text>
      </level>
    </level>
    <level label="2">
      <text>Habitat for Humanity of Talbot &amp; Dorchester Counties, Inc. shall submit an annual written report to the governing body of Dorchester County documenting:</text>
      <level label="i">
        <text>all of Habitat for Humanity of Talbot &amp; Dorchester Counties, Inc.’s real property holdings in Dorchester County; and</text>
      </level>
      <level label="ii">
        <text>all transactions involving Habitat for Humanity of Talbot &amp; Dorchester Counties, Inc.’s real property holdings in Dorchester County.</text>
      </level>
    </level>
    <level label="3">
      <text>The governing body of Dorchester County or of a municipal corporation in Dorchester County may, by law:</text>
      <level label="i">
        <text>set the amount, terms, scope, and duration of a credit granted under paragraph (1) of this subsection; and</text>
      </level>
      <level label="ii">
        <text>adopt any provision necessary to administer a credit granted under paragraph (1) of this subsection.</text>
      </level>
    </level>
  </level>
  <level label="e">
    <text>The governing body of Dorchester County or of a municipal corporation in Dorchester County may grant, by law, a property tax credit under this section against county or municipal corporation property tax imposed on property that:</text>
    <level label="1">
      <text>is owned by the Chesapeake Audubon Society, Inc.; and</text>
    </level>
    <level label="2">
      <text>is used solely for:</text>
      <level label="i">
        <text>the environmental education of the public; or</text>
      </level>
      <level label="ii">
        <text>the maintenance of:</text>
        <level label="1">
          <text>a natural area for public use; or</text>
        </level>
        <level label="2">
          <text>a sanctuary for wildlife.</text>
        </level>
      </level>
    </level>
  </level>
  <level label="f">
    <level label="1">
      <text>The governing body of Dorchester County may grant, by law, a property tax credit under this section against the county property tax imposed on:</text>
      <level label="i">
        <text>agricultural land that is subject to a nutrient management plan or that is developing a nutrient management plan for implementation;</text>
      </level>
      <level label="ii">
        <text>agricultural land that:</text>
        <level label="1">
          <text>is located in an agricultural preservation district; or</text>
        </level>
        <level label="2">
          <text>is subject to an agricultural land preservation easement or similar easement; or</text>
        </level>
      </level>
      <level label="iii">
        <text>forest land that is subject to a forest management plan or similar agreement.</text>
      </level>
    </level>
    <level label="2">
      <text>In establishing a tax credit under this subsection, the governing body of Dorchester County:</text>
      <level label="i">
        <text>shall develop criteria necessary to implement the credit; and</text>
      </level>
      <level label="ii">
        <text>may specify the amount and duration of the credit, the qualification and application procedures for the credit, and any other requirement or procedure that the governing body considers appropriate.</text>
      </level>
    </level>
  </level>
</section>
