INDEX

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Chapter

Page

Property Tax -

Abatement for damaged property, formula altered ......................

453

1866

Agricultural use assessment, qualification of land parcels created

or separated by roads or easements and right-of-way land

reverting to owners' use for farming, clarified ..........................

642

2753

Agricultural use assessment, restriction on extension of income

requirement waiver, repealed .....................................................

268

958

Allegany County -

Credit for property leased by Frostburg Community Hospital,

authorized ................................................................................

243

911

Assessment appeal board, compensation provisions altered ........

195

712

Assessment increase capped at 10 or less; Homestead Credit

extended to State taxes; county supplements to Circuit Breaker

program permitted; growth factor eliminated and assessments

frozen at 40; property owners' bill of rights created; county

constant yield tax rate disclosure requirements strengthened ..

12

295

Assessment worksheets and cards for comparable nonresidential

property, provision to taxpayer filing an appeal, required ........

437

1831

Baltimore County -

Deferral for residential property rezoned at the County's

initiative, provisions added .....................................................

555

2482

Credit for homeowners, limitation on amount, repealed ..............

302

1020

Credit for owner-occupied residences in BWI Airport noise zone,

provisions added ..........................................................................

506

2268

Credit for property on which erosion control measures have been

taken, provisions added ..............................................................

507

2269

Homestead credit based on assessment increases, provisions

extended for one year; income factor and credit phaseout

provisions delayed one year.........................................................

1

5

2

7

Interest on overdue taxes, provisions clarified; Homestead

Property Tax Credit Program and constant yield tax rate

requirements, applicability dates clarified .................................

641

2752

Montgomery County -

Deferral for residential property, provisions added ..................

652

2777

Overdue, chartered counties authorized to set interest rate ........

248

922

Personal property or stock in business, transfer, provisions for

liability of transferor and transferee added ...............................

265

948

Prince George's County -

Deferral for property within revitalization districts, provisions

added ........................................................................................

597

2622

Rate increases, requirements for advertisements, notices and tax

bills altered ..................................................................................

10

278

Rental housing for lower income persons, exemption of real

propertv used for, extended ........................................................

356

1203

St. Mary's County -

Interest rate on overdue taxes, obsolete provisions repealed ...

51

372

Valuation method for income producing commercial property,

requirements altered ...................................................................

666

2838

Valuation of income producing single-family residential property.

provisions amended .....................................................................

650

2772

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