(a) The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on property owned by the Audubon Naturalist Society of the Central Atlantic States, Inc. that is used solely for:
(1) the environmental education of the public; or
(2) the maintenance of:
(i) a natural area for public use; or
(ii) a sanctuary for wildlife.
(b) If a taxing jurisdiction grants a property tax credit under this section, the credit shall also apply to the State property tax in that jurisdiction in the same percentage and for the same duration as provided for the property tax of the taxing jurisdiction.
Structure Maryland Statutes
Title 9 - Property Tax Credits and Property Tax Relief
Subtitle 2 - Statewide Optional
Section 9-202 - Cemetery Property Dwelling
Section 9-203 - Energy Devices
Section 9-204.1 - Restorations and Rehabilitations of Historic or Heritage Properties
Section 9-205 - Manufacturing, Fabricating, or Assembling Facilities
Section 9-206 - Maryland Agricultural Land Preservation Foundation
Section 9-208 - "Open Space" or "Open Area"
Section 9-209 - Operating Properties of Railroad Companies
Section 9-211 - Damage From Natural Disaster
Section 9-213 - Credit for Day Care Providers
Section 9-214 - Credit for Family Child Care Homes
Section 9-215 - Local Supplement to Homeowners Property Tax Credit Program
Section 9-216 - Credit for Residential Property in Airport Noise Zones
Section 9-217 - Credit for Property With Erosion Control Structures or Devices
Section 9-219 - Rental Dwellings Providing Reduced Rents for Elderly or Disabled Tenants
Section 9-220 - Conservation Lands
Section 9-221 - Offsets of Local Income Tax Rate Increases
Section 9-222 - Property Leased, Occupied, or Used by Religious Groups or Organizations
Section 9-224 - Sediment Control Ponds or Stormwater Management Structures
Section 9-225 - Real Property Used by Municipal Corporation
Section 9-227 - Business Personal Property That Is Computer Software
Section 9-229 - Financial Incentives for Qualified Brownfields Sites
Section 9-230 - Businesses That Create New Jobs
Section 9-231 - Foreign Trade Zones
Section 9-232 - Improvements With Complete Automatic Fire Protection Sprinkler System
Section 9-233 - Property of Audubon Naturalist Society
Section 9-234 - Vacant and Underutilized Commercial Buildings
Section 9-235 - Amateur Sport Athletic Fields
Section 9-236 - Rehabilitated Property
Section 9-237 - Property Used for Practicing Dentistry in Underserved Areas
Section 9-238 - Property Owned by Community Association
Section 9-239 - Machinery and Equipment of an Electricity Generation Facility
Section 9-240 - Buildings Located in Arts and Entertainment District
Section 9-241 - Tax Credit for a Business That Provides Computers to Employees for Home Use
Section 9-242 - High Performance Buildings
Section 9-243 - Repaired or Reconstructed Dwelling
Section 9-244 - Nonprofit Swim Clubs
Section 9-245 - Credit for Individuals at Least 65 Years Old
Section 9-246 - Credit Against Local Corporation Property Taxes
Section 9-247 - Credit for Property Used as a Publicly Sponsored Business Incubator
Section 9-248 - Family Assistance Dwelling
Section 9-249 - Credit for Commercial Waterfront Property
Section 9-250 - Credit for Property Equipped With Accessibility Features
Section 9-251 - Marine Trade Waterfront Property
Section 9-252 - Habitat for Humanity Property
Section 9-253 - Urban Agricultural Property
Section 9-254 - Grocery Store in Low-Income Area
Section 9-255 - Neighborhood Conservation Areas
Section 9-256 - Rehabilitation of Commercial Structures
Section 9-257 - New or Small Business Property
Section 9-258 - Elderly Individuals and Veterans
Section 9-259 - Improved Home in Revitalization District
Section 9-260 - Public Safety Officers
Section 9-262 - Dwelling Owned by a 9-1-1 Specialist
Section 9-264 - Property Used for Public School Robotics Program
Section 9-266 - Credit for Business Entities Affected by State of Emergency