1. (a) 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:

   1. (1) property that is owned by the Society for the Preservation of Maryland Antiquities, Incorporated; and
   2. (2) property that is owned by the Friends of the Library of Cecil County, Maryland, Incorporated.

2. (b) 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:

   1. (1) property that is owned by the Upper Chesapeake Watershed Association and is used:

      1. (i) to assist in the preservation of a wild nature area;
      2. (ii) to establish a nature reserve or other protected area; or
      3. (iii) generally to promote conservation;

   2. (2) property that is owned by an incorporated, nonprofit fire company or rescue squad, if the property:

      1. (i) 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
      2. (ii) 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

   3. (3) property that:

      1. (i) is owned by:

         1. 1. a little league organization in Cecil County; or
         2. 2. a nonprofit organization that allows a little league organization of Cecil County to use their property for youth amateur athletics; and
      2. (ii) is actually used exclusively for the purposes of a little league organization of Cecil County.

3. (c)

   1. (1) 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:

      1. (i) 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;
      2. (ii) 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
      3. (iii) located within the jurisdiction of the municipal corporation.

   2. (2) The municipal corporation may provide, by law, for:

      1. (i) the amount of a property tax credit under this subsection;
      2. (ii) the duration of a property tax credit under this subsection; and
      3. (iii) any other provision necessary to carry out this subsection.

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1994, c. 384, § 1, eff. July 1, 1994; Acts 2000, c. 68, § 1, eff. July 1, 2000; Acts 2006, c. 124, § 1, eff. June 1, 2006; Acts 2006, c. 177, § 1, eff. June 1, 2006.

Formerly Art. 81, § 9C.