(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) property that is owned by the Society for the Preservation of Maryland Antiquities, Incorporated; and (2) property that is owned by the Friends of the Library of Cecil County, Maryland, Incorporated. (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) property that is owned by the Upper Chesapeake Watershed Association and is used: (i) to assist in the preservation of a wild nature area; (ii) to establish a nature reserve or other protected area; or (iii) generally to promote conservation; (2) property that is owned by an incorporated, nonprofit fire company or rescue squad, if the property: (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 (ii) would qualify for the exemption under § 7–209 of this article if more than 60 days during any 12–month period under a contractual agreement for the operation of the fire company’s fire hall; and (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) property that: (i) is owned by: 1. a little league organization in Cecil County; or 2. a nonprofit organization that allows a little league organization of Cecil County to use their property for youth amateur athletics; and (ii) is actually used exclusively for the purposes of a little league organization of Cecil County. (c) (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: (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; (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 (iii) located within the jurisdiction of the l 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 (iii) located within the jurisdiction of the municipal corporation. (2) The municipal corporation may provide, by law, for: (i) the amount of a property tax credit under this subsection; (ii) the duration of a property tax credit under this subsection; and (iii) any other provision necessary to carry out this subsection.
Maryland Legal Code