SPIRO T. AGNEW, Governor                          957

provided by Section 12F of this Article on the basis of age of the
taxpayer, income or means of the taxpayer, and the value of prop-
erty, as to property taxes imposed upon real property in such par-
ticular subdivision. The tax credit may apply 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 procedure or conditions applying to any such
tax credit. An ordinance or resolution enacted pursuant to the author-
ity of this subsection may, subject to the restriction imposed by sub-
section (c), incorporate by reference Section 12F of this Article, so
that the additional credit provided by such ordinance or resolution
takes the form of an increase in the amount of credit provided by
Section 12F or a lessening or modification of conditions of eligibility,
or procedural requirements therefor. PROVIDED THAT IN BAL-
TIMORE, MONTGOMERY, PRINCE GEORGE'S, WICOMICO,
AND WORCESTER COUNTIES, ANNUALLY THE TAXPAYER
OTHERWISE MEETS THE CONDITIONS OR CRITERIA, ES-
TABLISHED BY THE COUNTY, 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 IN-
CREASED OVER ITS VALUATION AND ASSESSMENT AT
THE TIME OF THE ORIGINAL GRANT OF A TAX CREDIT TO
THE SAME TAXPAYER OR TAXPAYERS UNDER THIS SEC-
TION, IN SUCH AMOUNT AS IS REQUIRED TO PRODUCE
THE SAME TAX FOR COUNTY PURPOSES AS WOULD HAVE
BEEN PRODUCED AT THE COUNTY TAX RATE FOR ANY
GIVEN YEAR IF THE SAID VALUATION AND ASSESSMENT
HAD NOT BEEN INCREASED.

(c) (B) No ordinance or resolution or rule or regulation there-
under of any subdivision shall reduce the amount of the credit pro-
vided by Section 12F, nor as to such amount impose any less inclusive
or further conditions of eligibility therefor nor more stringent or
further procedural requirements therefor.

12F.

(a)   [Anything in Section 12D of this article to the contrary not-
withstanding, and notwithstanding any ordinance or resolution
passed pursuant to the authority of that section, which are hereby
repealed and superseded to the extent inconsistent with this section,
there] There is hereby created a mandatory minimum tax credit
from real property taxation for subdivision purposes for certain
homeowners by reason of age and income. THE MANDATORY
MINIMUM TAX CREDIT PROVIDED HEREIN APPLIES TO
THE SEVERAL COUNTIES AND TO BALTIMORE CITY, BUT
IT DOES NOT APPLY TO ANY OTHER MUNICIPAL CORPO-
RATION IN THIS STATE. [Nothing in this section shall be deemed
to limit the power of any subdivision to provide additional tax credits
based on age, income, the value of property or the classes of property
taxed, as in Section 12D of this article provided.]

(b)  As used in this section, the following words have the mean-
ings herein specified. "Homeowner" means every person who ac-
tually resides in a dwelling in which such person has a legal inter-
est, including any life estate, whether as sole owner, joint tenant,
tenant in common, or tenant by the entireties. "Gross income" means
[gross income as defined in Section 280 of this article.] total gross