{"data":{"id":"us-md/md.-code-tax-property-9-244","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 9–244","heading":"","body":"(a) The governing body of a county or of a municipal corporation or the Mayor and City Council of Baltimore City may grant, by law, a tax credit against the county or municipal corporation property tax imposed on a nonprofit swim club that uses its facility exclusively to provide a recreational outlet for a local community.\n(b) The governing body of a county or of a municipal corporation or the Mayor and City Council of Baltimore City may provide, by law, for:\n(1) the amount and duration of the tax credit under this section;\n(2) additional eligibility criteria for the tax credit under this section;\n(3) regulations and procedures for the administration of requests for the tax credit under this section; and\n(4) any other provision necessary to carry out the tax credit under this section.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=9-244","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"78eedf483733ab5d967cbb125180c79b3658c585861056154b3c5b38e074b1d8","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-9-243","next":"us-md/md.-code-tax-property-9-245"},"notice":"GroundRules: Original legal text. Not legal advice."}