1594                             LAWS OF MARYLAND                       [CH. 924

Section 1. Be it enacted by the General Assembly of Maryland,
That new Section 12E be and it is hereby added to Article 81 of the
Annotated Code of Maryland (1957 Edition and 1964 Supplement),
title "Revenue and Taxes," subtitle "What Shall be Taxed and
Where," to follow immediately after Section 12D thereof and to read
as follows:

12E.

(a)    This section, to the exclusion of any other public general
or public local law unless this section is specifically referred to therein
and appropriately modified or repealed, controls and regulates exclu-
sively the granting of any special tax credit based upon the restora-
tion and preservation of structures having historic or architectural
value as part of the valuation and assessment of the property tax
imposed upon such real property in this State.

(b)    In order to encourage restoration and preservation of struc-
tures of historic and architectural value by private owners, the board
of county commissioners or county council of every county in this
State and the Mayor and City Council, by whatever name known, of
every municipal corporation in this State, by resolution or ordinance
enacted under its usual procedure therefor, may provide a tax credit
as to property taxes imposed upon real property in the particular
political subdivision and based upon the amount expended by a
private owner taxpayer for restoration and preservation of property
designated pursuant to the provisions of this subsection. The tax
credit may be in an amount up to 10% of the owner's expenses, as
indicated by properly documented receipts, of restoration and pres-
ervation of properties designated by the County Commissioners,
County Council or Mayor and City Council as having historic or
architectural significance. In those political subdivisions of this
State included in Article 66B, Section 88 (a), such properties shall
be designated by a duly created "Historic District Commission,". The
tax credit in any given year may be carried forward to as many as
five (5) subsequent tax years for application to property taxes
thereon during this period.

(c)    The County or municipality may further provide for the
procedure and conditions applying to any such tax credit. INCLUD-
ING A CONDITION REQUIRING THE OWNER OF SUCH PROP-
ERTY TO PERIODICALLY EXHIBIT SAME FOR PUBLIC
EDUCATIONAL PURPOSES.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1965.

Approved May 4, 1965.

CHAPTER 924
(House Bill 289)

AN ACT to repeal and re-enact, with amendments, Section 132 (a)
of Article 66C of the Annotated Code of Maryland (1964 Supple-
ment), title "Natural Resources," subtitle "Upland and Migration
Game Birds and Game Animals," to include the provision that