[Adopted 9-19-2000[1]]
[1]
Editor's Note: This ordinance provided that it shall be applicable
with the tax year commencing on 7-1-2001.
As used in this article, the following terms shall have the
meanings indicated:
A combination of material to form a construction that is
stable; including, among other things, buildings, stadiums, reviewing
stands, platforms, stagings, observation towers, radio towers, water
tanks and towers, trestles, bridges, piers, paving bulkheads, wharves,
sheds, coal bins, shelters, fences and display signs visible from
the public way.
A property tax credit of up to 10% of the properly documented
expenses of a private owner-taxpayer for the restoration and preservation
of a structure that Cecil County determines has historical value may
be granted against the County property tax imposed.
The Historic District Commission shall designate each structure
in Cecil County that is eligible for property tax credit.
A property credit granted in one year under this article shall
only be applied against the current year's property tax. Notwithstanding
anything else in this article to the contrary, the amount of property
tax credit to be granted shall not exceed the amount of property tax
payable against said property in the year that the tax credit is granted.
Cecil County may require the owner of a structure granted a
tax credit to periodically exhibit the structure for public education.
