J. MILLARD TAWES, Governor                      857

(2)   "Allowed professional staff members" means those provided
according to the terms of Section 159 of this Article.

(3)  "Prescribed salaries" means the salaries required in Sections
106, 148, and 159.

(4)  "Pupils enrolled" shall be all pupils enrolled as of September
30 of each year in grades 1 to 12 or in special programs for children
within the age limit prescribed in the law.

(5)   "Adjusted assessed valuation of real property" shall be as
reported by the State Department of Assessments and Taxation as
of January 1 of the first completed calendar year preceding the school
year for which the calculation of State aid is to be made, plus 50% of
new property assessed between January 1 and July 31 of such com-
pleted calendar year; and real property as defined herein shall include
land, improvements to lands, land and nonoperating property of
railroads, land and nonoperating property of public utilities, and
public utility operating property.

If for any county or Baltimore City, the State Department of
Assessments and Taxation shall estimate that real property is
assessed at less than 50% or at more than [58%] 56%, the assessed
valuation of those categories which are estimated to be under- or
over-assessed, on the basis of surveys made under the provisions
of Section 232 (14) of Article 81 of this Code, shall be adjusted
(up to 50%, if below that ratio, or down to [58%] 56%, if above
that ratio and not above 60%); and such adjustments shall apply
only to those categories of property which are locally assessed; and
any estimated assessed valuation in excess of 60% shall be included
for the purpose of calculating State aid.

(6)   "Certificate" includes in Baltimore City an equivalent status
as determined by the State Department of Education.

(7)   "Net taxable ordinary income" shall be as certified by the
Comptroller of the Treasury for the second completed calendar
year preceding the school year for which the calculation is being
made.

(8)  "Other current expenses" means all expenditures for public
education for pupils defined in paragraph (4) above, except salaries
of professional personnel, costs of pupil transportation, debt service,
capital outlay, or any other reimbursable costs or grants in aid
that may be excluded by the State Department of Education.

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

Approved May 4, 1965.

CHAPTER 624
(Senate Bill 209)

AN ACT relating to the Maryland-Washington Regional District; to
repeal and re-enact, with amendments, Section 78 (a) of Chapter