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<section article="gtp" article_name="Tax - Property" number="9-325" 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">
    <level label="1">
      <text>The governing body of Worcester County may grant, by law, a property tax credit under this section against the county property tax imposed on:</text>
      <level label="i">
        <text>property that is:</text>
        <level label="1">
          <text>owned by the Berlin Community Improvement Association, Incorporated, of Worcester County; and</text>
        </level>
        <level label="2">
          <text>used only for the nonprofit activities of the organization;</text>
        </level>
      </level>
      <level label="ii">
        <text>property that is:</text>
        <level label="1">
          <text>owned by the Marlin Park Association, Incorporated; and</text>
        </level>
        <level label="2">
          <text>used for nonprofit purposes;</text>
        </level>
      </level>
      <level label="iii">
        <text>property that is owned or leased by the Greater Ocean City Health Service Corporation; and</text>
      </level>
      <level label="iv">
        <text>property that is owned by the Ocean City, Maryland Chamber of Commerce.</text>
      </level>
    </level>
    <level label="2">
      <text>The governing body of Worcester County may provide, by law, for:</text>
      <level label="i">
        <text>the amount and duration of a property tax credit under this section; and</text>
      </level>
      <level label="ii">
        <text>any other provision necessary to carry out this section.</text>
      </level>
    </level>
  </level>
  <level label="b">
    <level label="1">
      <text>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:</text>
      <level label="i">
        <text>property that is owned by the Pocomoke City Chamber of Commerce;</text>
      </level>
      <level label="ii">
        <text>real property that is:</text>
        <level label="1">
          <text>owned by the Mayor and City Council of Ocean City;</text>
        </level>
        <level label="2">
          <text>leased to the Sinepuxent Pier and Improvement Company, Incorporated; and</text>
        </level>
        <level label="3">
          <text>known as the Ocean City Amusement and Fishing Pier; and</text>
        </level>
      </level>
      <level label="iii">
        <text>real property that:</text>
        <level label="1">
          <text>is located in Ocean City on or west of Route 528;</text>
        </level>
        <level label="2">
          <text>consists of at least 30 acres; and</text>
        </level>
        <level label="3">
          <text>is actually used exclusively for the operation of an amusement park.</text>
        </level>
      </level>
    </level>
    <level label="2">
      <text>The governing body of Worcester County or of a municipal corporation in Worcester County may provide, by law, for:</text>
      <level label="i">
        <text>the amount and duration of a property tax credit under this subsection;</text>
      </level>
      <level label="ii">
        <text>additional eligibility criteria for a property tax credit under this subsection;</text>
      </level>
      <level label="iii">
        <text>regulations and procedures for the application and uniform processing of requests for the tax credit; and</text>
      </level>
      <level label="iv">
        <text>any other provision necessary to carry out this subsection.</text>
      </level>
    </level>
  </level>
  <level label="c">
    <level label="1">
      <text>In this subsection, “historically operated amusement park” means real property that is used for mechanical amusement rides, games, and concessions that:</text>
      <level label="i">
        <text>have been continuously owned by members of the same family or by entities of which members of the same family own a controlling interest;</text>
      </level>
      <level label="ii">
        <text>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</text>
      </level>
      <level label="iii">
        <text>have created a tourist destination at a boardwalk.</text>
      </level>
    </level>
    <level label="2">
      <text>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.</text>
    </level>
    <level label="3">
      <text>The governing body of Worcester County or of a municipal corporation in Worcester County may provide, by law, for:</text>
      <level label="i">
        <text>the amount and duration of the property tax credit under this subsection;</text>
      </level>
      <level label="ii">
        <text>additional eligibility criteria for the tax credit under this subsection;</text>
      </level>
      <level label="iii">
        <text>regulations and procedures for the application and uniform processing of requests for the tax credit; and</text>
      </level>
      <level label="iv">
        <text>any other provision necessary to carry out the credit under this subsection.</text>
      </level>
    </level>
  </level>
</section>
