J. MILLARD TAWES, Governor                     2033

Public Local Laws of Maryland), title "Allegany County", sub-
title "County Treasurer", sub-heading "County Tax Collectors",
as said section was last amended by Chapter 502 of the Acts of
1959; to repeal Section 9-76 of the Code of Public Local Laws of
Anne Arundel County (1957 Edition, being Article 2 of the Code
of Public Local Laws of Maryland), title "Anne Arundel County",
sub-title "Finance and Taxation", sub-heading "Assessment and
Levy", as said section was enacted by Chapter 599 of the Acts
of 1961; to repeal Section 315B of Article 7 of the Code of Public
Local Laws of Maryland (1930 Edition), title "Carroll County",
sub-title "Revenue and Taxes", as said section was enacted by
Chapter 704 of the Acts of 1957; to repeal Section 14A-1 of the
Frederick County Code, 1959, being Article 11 of the Code of
Public Local Laws of Maryland, title "Frederick County", sub-
title "Chapter 14A. Tax Exemptions", as said section was enacted
by Chapter 689 of the Acts of 1961; to repeal Section 85A of the
Code of Public Local Laws of Howard County (1957 Edition,
being Article 14 of the Code of Public Local Laws of Maryland),
title "Howard County", sub-title "County Treasurer", as said
section was enacted by Chapter 840 of the Acts of 1961; to repeal
Section 2—106.1 2—121 of the Montgomery County Code (1955
1960 Edition being Article 16 of the Code of Public Local Laws of
Maryland), title "Montgomery County", sub-title "Administra-
tion", as said section was last amended by Chapter 505 of the Acts
of 1961; to repeal Section 1453A of the Code of Public Local Laws
of Prince George's County (1953 Edition, being Article 17 of the
Code of Public Local Laws of Maryland), title "Prince George's
County", sub-title "Tax Exemptions", as said section was enacted
by Chapter 593 of the Acts of 1961; to repeal Section 596A 396A
of Article 20 of the Code of Public Local Laws of Maryland (1930
Edition), title "Somerset County", sub-title "Tax Exemptions", as
said section was enacted by Chapter 702 of the Acts of 1961; to re-
peal Section 179A of the Code of Public Local Laws of Washington
County (1957 Edition, being Article 22 of the Code of Public
Local Laws of Maryland), title "Washington County", sub-title
"County Commissioners", as said section was enacted by Chapter
288 of the Acts of 1961; to repeal Section 292 of the Code of
Public Local Laws of Worcester County (1961 Edition, being
Article 24 of the Code of Public Local Laws of Maryland), title
"Worcester County", sub-title "Revenue and Taxes", as said sec-
tion was enacted by Chapter 859 of the Acts of 1961; and to repeal
all other laws and parts of laws inconsistent with the following
provisions of this act; and to add a new Section 12C to Article 81
of the Annotated Code of Maryland (1957 Edition and 1962 Sup-
plement), title "Revenue and Taxes", sub-title "What Shall Be
Taxed and Where", to follow immediately after Section 12B
thereof, making this section exclusively cover the granting of any
special provisions or tax exemption, with respect to real and per-
sonal property taxes, based upon the age or income of the tax-
payer and upon the value of the property, or any of these factors,
making provision for the valuation and assessment of all such
property and authorizing every county and every municipal cor-
poration in this state, as to such taxpayers and property, to pro-
vide for a tax credit or a limited rate of taxation; AND PRO-
VIDING THAT THE COUNTY COMMISSIONERS OR COUNTY
COUNCIL OF ANY COUNTY WHICH IS REQUIRED, OR IM-
MEDIATELY PRIOR TO JULY 1, 1963, WAS REQUIRED, TO