948                             LAWS OF MARYLAND                       CH. 512

able towards the cost of upkeep, maintenance and repair of the
dwelling, are in the form of fixed rental charges. "Dwelling" means
the dwelling house of one or more homeowners and the lot or cur-
tilage where the same is erected. THE ADMINISTRATIVE UNIT
OR OFFICIAL ADMINISTERING THE PROGRAM MAY QUAL-
IFY A HOMEOWNER OTHERWISE ELIGIBLE FOR THE TAX
CREDIT IF HE DOES NOT ACTUALLY RESIDE IN THE
DWELLING THE REQUIRED TIME PERIOD FOR REASON OF
ILLNESS OR NEED OF SPECIAL CARE. "Subdivision" means
any county of the State of Maryland, or the City of Baltimore.

Sec. 2. And be it further enacted, That this Act shall take effect
July 1, 1968.

Approved May 7, 1968.

CHAPTER 511
(Senate Bill 152)

AN ACT to repeal and re-enact, with amendments, Section 9 (11)
of Article 81 of the Annotated Code of Maryland (1966 Supple-
ment), title "Revenue and Taxes," subtitle "What Shall Be Taxed
and Where," to provide for the complete exemption from county
taxation of farming implements in Prince George's County.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 9 (11) of Article 81 of the Annotated Code of Mary-
land (1966 Supplement), title "Revenue and Taxes," subtitle "What
Shall Be Taxed and Where," be and it is hereby repealed and re-
enacted, with amendments, to read as follows:

9.

(11) Fifteen hundred dollars in value of the farming implements
of any farmer. Notwithstanding the provisions of this subsection,
in Howard, [and] Baltimore and Prince George's counties, farm
implements shall be exempt from assessment and taxation for county
purposes. Notwithstanding the provisions of this subsection, in
Garrett County, farm implements shall be exempt from assessment
and taxation in the amount of twenty-five hundred dollars.

Sec. 2. And be it further enacted, That this Act shall take effect
July 1, 1968.

Approved May 7, 1968.

CHAPTER 512
(Senate Bill 154)

AN ACT to add new Section 43 to Article 40 of the Annotated Code
of Maryland (1965 Replacement Volume), title "General Assem-
bly," to follow immediately after Section 42 thereof and to be