§ 9-244. Nonprofit swim clubs

MD Tax-Prop Code § 9-244 (2019) (N/A)
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(a)    The governing body of a county or of a municipal corporation or the Mayor and City Council of Baltimore City may grant, by law, a tax credit against the county or municipal corporation property tax imposed on a nonprofit swim club that uses its facility exclusively to provide a recreational outlet for a local community.

(b)    The governing body of a county or of a municipal corporation or the Mayor and City Council of Baltimore City may provide, by law, for:

(1)    the amount and duration of the tax credit under this section;

(2)    additional eligibility criteria for the tax credit under this section;

(3)    regulations and procedures for the administration of requests for the tax credit under this section; and

(4)    any other provision necessary to carry out the tax credit under this section.