Marvin Mandel, Governor                        1055

therefor, may provide for a tax credit additional to the credit pro-
vided by Section 12F of this article on the basis of age of the tax-
payer, income or means of the taxpayer, and the value of property,
as to property taxes imposed upon real property in such particular
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 fur-
ther provide for the procedure or conditions applying to any such
tax credit. An ordinance or resolution enacted pursuant to the
authority of this subsection may, subject to the restriction imposed
by subsection [(c),] (b), 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 Baltimore, Montgomery, Prince George's, Wicomico, and Wor-
cester counties, annually the taxpayer otherwise meets the condi-
tions or criteria, established by the county, applying to any such
tax credit, the tax credit shall be increased,] In Anne Arundel,
Baltimore, Montgomery, Prince George's, Wicomico, and Worcester
counties the taxpayer must annually meet IF THE TAXPAYER
OTHERWISE MEETS the conditions or criteria established by
the county applying to the tax credit. The , THEN 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 valua-
tion and assessment at the time of the original grant of a tax credit
to the same taxpayer or taxpayers under this section, 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.

(b) No ordinance or resolution or rule or regulation thereunder
of any subdivision shall reduce the amount of the credit provided
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.

Sec. 2. And be it further enacted, That this Act shall take effect
July 1, 1971.

Approved May 17, 1971.

CHAPTER 483
(Senate Bill 665)

AN ACT to repeal and re-enact, with amendments, Section 16-16 of
the Code of Public Local Laws of Baltimore City (1969 Edition,
being Article 4 of the Code of Public Local Laws of Maryland), title
"Baltimore City," subtitle "Police Department," setting forth the
powers, IMMUNITIES AND DEFENSES of school security
guards as special police officers and providing that the restriction
against special police officers being paid by Baltimore City or the
State of Maryland does not apply to such school security guards.