Marvin Mandel, Governor                          1487

STRUCT IMPROVEMENTS, AND DEFRAY EXPENSES FOR
THE MAINTENANCE OF PARK AND RECREATION AREAS
UNDER THE CONTROL OF THE BOARD AND FOR THE SUP-
PORT OF THE PARK AND RECREATIONAL PROGRAMS. THE
ACQUISITION OF PROPERTY, WITH THE APPROVAL OF
THE COUNTY COMMISSIONERS, MAY BE BY PURCHASE,
CONDEMNATION, GRANT, BEQUEST, DEVISE, OR LEASE
OF THE FEE OR ANY LESSOR INTEREST, DEVELOPMENT
RIGHT, ASSIGNMENT, COVENANT OR OTHER CONTRACT-
UAL RIGHT NECESSARY FOR PARK AND RECREATION
PROGRAMS. THE COUNTY COMMISSIONERS HAVE THE
POWER TO SELL OR IN ANY MANNER DISPOSE OF THESE
PARKS AND RECREATIONAL PROPERTIES SUBJECT TO
THE APPROVAL OF THE CHARLES COUNTY BOARD OF
PARKS AND RECREATION.

(H) THE BOARD SHALL SUBMIT TO THE COUNTY COM-
MISSIONERS AN ANNUAL REPORT OF ITS ACTIVITIES,
TOGETHER WITH RECOMMENDATIONS FOR FURTHER
ACTIVITIES AND DEVELOPMENT OF THE COUNTY REC-
REATION PROGRAM. [IT SHALL ALSO SUBMIT AN ANNUAL
BUDGET, PURSUANT TO THE REQUIREMENTS OF LAW,
ITEMIZING THE APPROPRIATIONS NECESSARY FOR THE
PERFORMANCE OF ITS FUNCTIONS AND DUTIES.] AN
ANNUAL BUDGET SHALL BE SUBMITTED TO THE COUNTY
COMMISSIONERS BY MARCH 1 OF EACH YEAR. A CERTI-
FIED AUDIT IS TO BE SUBMITTED TO THE COUNTY COM-
MISSIONERS AT THE END OF EACH FISCAL YEAR.

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

Approved May 24, 1971.

CHAPTER 697
(House Bill 441)

AN ACT to repeal and re-enact, with amendments, Section 280
(c) of Article 81 of the Annotated Code of Maryland (1970
Supplement), title "Revenue and Taxes," subtitle "Income Tax,"
increasing the amount subtracted from adjusted gross income by
certain retired employees under certain conditions, and to correct
certain errors.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 280(c) of Article 81 of the Annotated Code of Maryland
(1970 Supplement), title "Revenue and Taxes," subtitle "Income
Tax," be and it is hereby repealed and re-enacted, with amendments,
to read as follows:

280.

(c) There shall be subtracted from federal adjusted gross income:
(1) interest or dividends on obligations of the United States and its
territories and possessions or of any authority, commission or in-