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§ 9-311. Dorchester County

MD Tax-Prop Code § 9-311 (2019) (N/A)
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(a)    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:

(1)    property that on July 1, 1969 was owned by the Women’s Auxiliary of the Dorchester Memorial Hospital; and

(2)    property that is owned by the Cambridge Little League, Incorporated.

(b)    The governing body of Dorchester County may grant, by law, a property tax credit under this section against the county property tax imposed on:

(1)    property that is owned by the Cedar Meadows Rod and Gun Club, Incorporated; and

(2)    property that is owned by the Cambridge Skeet and Gun Club, Incorporated.

(c)    (1)    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:

(i)    the property is used in connection with warehouse activities; and

(ii)    the facilities have a minimum of 80,000 square feet of enclosed commercial warehouse space under a roof and within a building or buildings.

(2)    A tax credit granted under this subsection may not be granted for more than 20 years.

(d)    (1)    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:

(i)    owned by Habitat for Humanity of Talbot & Dorchester Counties, Inc. with the intention of relinquishing ownership in the immediate future;

(ii)    used exclusively for the purpose of rehabilitation and transfer to a private owner; and

(iii)    not occupied by administrative or warehouse buildings owned by Habitat for Humanity.

(2)    Habitat for Humanity of Talbot & Dorchester Counties, Inc. shall submit an annual written report to the governing body of Dorchester County documenting:

(i)    all of Habitat for Humanity of Talbot & Dorchester Counties, Inc.’s real property holdings in Dorchester County; and

(ii)    all transactions involving Habitat for Humanity of Talbot & Dorchester Counties, Inc.’s real property holdings in Dorchester County.

(3)    The governing body of Dorchester County or of a municipal corporation in Dorchester County may, by law:

(i)    set the amount, terms, scope, and duration of a credit granted under paragraph (1) of this subsection; and

(ii)    adopt any provision necessary to administer a credit granted under paragraph (1) of this subsection.

(e)    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:

(1)    is owned by the Chesapeake Audubon Society, Inc.; and

(2)    is used solely for:

(i)    the environmental education of the public; or

(ii)    the maintenance of:

1.    a natural area for public use; or

2.    a sanctuary for wildlife.

(f)    (1)    The governing body of Dorchester County may grant, by law, a property tax credit under this section against the county property tax imposed on:

(i)    agricultural land that is subject to a nutrient management plan or that is developing a nutrient management plan for implementation;

(ii)    agricultural land that:

1.    is located in an agricultural preservation district; or

2.    is subject to an agricultural land preservation easement or similar easement; or

(iii)    forest land that is subject to a forest management plan or similar agreement.

(2)    In establishing a tax credit under this subsection, the governing body of Dorchester County:

(i)    shall develop criteria necessary to implement the credit; and

(ii)    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.

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§ 9-311. Dorchester County