1334                             Laws of Maryland                      [Ch. 686

12D.

(a)  The governing body of every county and municipality in this
State, by resolution or ordinance enacted under its usual procedure
therefor, may provide for a tax credit additional to the credit
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
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 mu-
nicipality may further 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 (b), [(c)] incorporate by refer-
ence Section 12F of this article, so that the additional credit pro-
vided 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 require-
ments therefor. [Provided that in Baltimore, Montgomery, Prince
George's, Wicomico, and Worcester counties, annually the taxpayer
otherwise meets the conditions or criteria, established by the
county, applying to any such tax credit, the tax credit shall be
increased,] In Baltimore, Howard, 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 valua-
tion 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 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 assess-
ment 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 24, 1971.

CHAPTER 636
(Senate Bill 87)

AN ACT to repeal and re-enact, with amendments, Section 9(7)
(a-1) of Article 81 of the Annotated Code of Maryland (1969
Replacement Volume), title "Revenue and Taxes," subtitle "What
Shall Be Taxed and Where," correcting an error and authorizing