Section 9-325 - Worcester County(a)(1) The governing body of Worcester County may grant, by law, a property tax credit under this section against the county property tax imposed on: (i) property that is: 1. owned by the Berlin Community Improvement Association, Incorporated, of Worcester County; and2. used only for the nonprofit activities of the organization;(ii) property that is:1. owned by the Marlin Park Association, Incorporated; and2. used for nonprofit purposes;(iii) property that is owned or leased by the Greater Ocean City Health Service Corporation; and(iv) property that is owned by the Ocean City, Maryland Chamber of Commerce.(2) The governing body of Worcester County may provide, by law, for:(i) the amount and duration of a property tax credit under this section; and(ii) any other provision necessary to carry out this section.(b)(1) The governing body of Worcester County or the governing body of a municipal corporation in Worcester County may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on: (i) property that is owned by the Pocomoke City Chamber of Commerce;(ii) real property that is:1. owned by the Mayor and City Council of Ocean City;2. leased to the Sinepuxent Pier and Improvement Company, Incorporated; and3. known as the Ocean City Amusement and Fishing Pier; and(iii) real property that: 1. is located in Ocean City on or west of Route 528;2. consists of at least 30 acres; and3. is actually used exclusively for the operation of an amusement park.(2) The governing body of Worcester County or of a municipal corporation in Worcester County may provide, by law, for:(i) the amount and duration of a property tax credit under this subsection;(ii) additional eligibility criteria for a property tax credit under this subsection;(iii) regulations and procedures for the application and uniform processing of requests for the tax credit; and(iv) any other provision necessary to carry out this subsection.(c)(1) In this subsection, "historically operated amusement park" means real property that is used for mechanical amusement rides, games, and concessions that: (i) have been continuously owned by members of the same family or by entities of which members of the same family own a controlling interest;(ii) have been operated at the same general location for a period of more than 100 years and continue to be operated at the same general location; and(iii) have created a tourist destination at a boardwalk.(2) The governing body of Worcester County or of a municipal corporation in Worcester County may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on real property that is actually used as a historically operated amusement park.(3) The governing body of Worcester County or of a municipal corporation in Worcester County may provide, by law, for: (i) the amount and duration of the property tax credit under this subsection;(ii) additional eligibility criteria for the tax credit under this subsection;(iii) regulations and procedures for the application and uniform processing of requests for the tax credit; and(iv) any other provision necessary to carry out the credit under this subsection.