J. MILLARD TAWES, Governor                      571

credit was provided, for the remainder of the period during which
the property is valued and assessed to that person or to those joint

tenants, tenants in common or tenants by the entirety.

(C) 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 FOR A
TAX CREDIT ON THE BASIS OF AGE OF THE TAXPAYER,
INCOME OF THE TAXPAYER, AND THE VALUE OF PROP-
ERTY, AS TO PROPERTY TAXES IMPOSED UPON REAL
AND PERSONAL PROPERTY IN THE PARTICULAR POLITI-
CAL SUBDIVISION. THE TAX CREDIT MAY BE APPLICABLE
TO ANY PERSON, JOINT TENANTS, TENANTS IN COMMON,
OR TENANTS BY THE ENTIRETIES WHO COME WITHIN
THE CATEGORY LOCALLY PROVIDED. THE COUNTY OR
MUNICIPALITY MAY FURTHER PROVIDE FOR THE PRO-
CEDURE AND CONDITIONS APPLYING TO ANY SUCH TAX
CREDIT. EVERY TAX CREDIT GRANTED UNDER THIS SEC-
TION IS FOR A ONE-YEAR PERIOD ONLY, SUBJECT TO POS-
SIBLE RENEWAL UPON APPLICATION OF THE TAXPAYER.
PROVIDED THAT IN PRINCE GEORGE'S, WICOMICO, WOR-
CESTER, BALTIMORE AND MONTGOMERY COUNTIES, AN-
NUALLY THE TAXPAYER OTHERWISE MEETS THE CONDI-
TIONS OR CRITERIA, ESTABLISHED BY THE COUNTY OR
MUNICIPALITY, APPLYING TO ANY SUCH TAX CREDIT, THE
TAX CREDIT SHALL BE INCREASED, IN THE EVENT THE
VALUATION AND ASSESSMENT OF THE PROPERTY TO
WHICH THE TAX CREDIT APPLIES IS INCREASED OVER
ITS VALUATION AND ASSESSMENT AT THE TIME OF THE
ORIGINAL GRANT OF A TAX CREDIT TO THE SAME TAX-
PAYER OR TAXPAYERS UNDER THIS SECTION, IN SUCH
AMOUNT AS IS REQUIRED TO PRODUCE THE SAME TAX FOR
COUNTY OR MUNICIPAL PURPOSES AS WOULD HAVE BEEN
PRODUCED AT THE COUNTY OR MUNICIPAL TAX RATE FOR
ANY GIVEN YEAR IF THE SAID VALUATION AND ASSESS-
MENT HAD NOT BEEN INCREASED.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1966.

Approved April 29, 1966.

CHAPTER 290
(House Bill 55)

AN ACT to repeal and re-enact, with amendments, Section 380 287
(C) of Article 66½ of the Annotated Code of Maryland (1957
Edition) (1965 SUPPLEMENT), title "Motor Vehicles," subtitle
"Operation of Vehicles upon Highways," and to add new Section
280A to said Article 66½ to follow immediately after said Section
280 thereof, to provide that motor WAYS TO PROVIDE THAT