1. (a) The governing body of Talbot County and the governing body of a municipal corporation in Talbot County shall grant a property tax credit under this section against the county and municipal corporation property tax imposed on:

   1. (1) property that:

      1. (i) is owned by the Academy of the Arts, Easton, Maryland, Incorporated;
      2. (ii) is used primarily for the purpose of the organization; and
      3. (iii) is not used primarily for revenue or income-producing purposes;

   2. (2) property that is:

      1. (i) owned by the Bailey's Neck Park Association; and
      2. (ii) used for charitable purposes;
   3. (3) property that is owned by the Maryland Ornithological Society, Incorporated, or any of its chapters; and
   4. (4) property that is owned by the Tuckahoe Steam and Gas Association, Incorporated.

2. (b) The governing body of Talbot County or of a municipal corporation in Talbot 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 Chesapeake Audubon Society, Inc. and is used solely for:

      1. (i) the environmental education of the public; and

      2. (ii) the maintenance of:

         1. 1. a natural area for public use; or
         2. 2. a sanctuary for wildlife; and

   2. (2) personal property that is:

      1. (i) owned by Chesapeake Wildlife Heritage, Incorporated;
      2. (ii) used primarily for the purpose of the organization; and
      3. (iii) not used primarily for revenue or income-producing purposes.

3. (c)

   1. (1) The governing body of Talbot County may grant, by law, a property tax credit under this section against the county property tax imposed on real property that is:

      1. (i) owned or occupied by a commercial or industrial business that is currently or will be doing business in Talbot County; and
      2. (ii) new construction or a substantial improvement to the real property.

   2. (2) The governing body of Talbot County may:

      1. (i) set, by law, the amount, terms, scope, and duration of a credit granted under paragraph (1) of this subsection;
      2. (ii) adopt any provision necessary to administer a credit granted under paragraph (1) of this subsection; and
      3. (iii) provide for any other restriction or condition considered desirable on the granting of a credit under paragraph (1) of this subsection.

4. (d)

   1. (1) The governing body of Talbot County or of a municipal corporation in Talbot County may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on personal property.

   2. (2) The governing body of Talbot County or of a municipal corporation in Talbot County may, by law:

      1. (i) set the amount, terms, scope, and duration of a credit granted under paragraph (1) of this subsection;
      2. (ii) designate subclasses of personal property under § 8-101(c) of this article to which a credit granted under paragraph (1) of this subsection applies;
      3. (iii) provide for any restriction or condition considered desirable on the granting of a credit under paragraph (1) of this subsection; and
      4. (iv) adopt any other provisions necessary to administer a credit granted under paragraph (1) of this subsection.

5. (e)

   1. (1) The governing body of Talbot County or of a municipal corporation in Talbot 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:

      1. (i) owned by Habitat for Humanity of Talbot & Dorchester Counties, Inc. with the intention of relinquishing ownership in the immediate future;
      2. (ii) used exclusively for the purpose of rehabilitation and transfer to a private owner; and
      3. (iii) not occupied by administrative or warehouse buildings owned by Habitat for Humanity.

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

      1. (i) all of Habitat for Humanity of Talbot & Dorchester Counties, Inc.'s real property holdings in Talbot County; and
      2. (ii) all transactions involving Habitat for Humanity of Talbot & Dorchester Counties, Inc.'s real property holdings in Talbot County.

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

      1. (i) set the amount, terms, scope, and duration of a credit granted under paragraph (1) of this subsection; and
      2. (ii) adopt any provision necessary to administer a credit granted under paragraph (1) of this subsection.

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1997, c. 87, § 1, eff. Oct. 1, 1997; Acts 1999, c. 278, § 1, eff. Oct. 1, 1999; Acts 1999, c. 489, § 1, eff. July 1, 1999; Acts 2000, c. 360, § 1, eff. July 1, 2000; Acts 2009, c. 241, § 1, eff. June 1, 2009; Acts 2009, c. 242, § 1, eff. June 1, 2009.

Formerly Art. 81, § 9C.