Marvin Mandel, Governor                         381

result of a finding of permanent and total disability under the Social
Security Act or under the Railroad Retirement Act, and whose gross
income, or whose combined gross income, as the case may be, shall
not be in excess of five thousand dollars ($5,000.00) for the calendar
year immediately preceding the fiscal year of application, a single
tax credit from subdivision real property taxes upon the dwelling
for which application for tax credit is made, which tax credit shall
equal 50% of the assessed value of such dwelling or four thousand
dollars ($4,000.00), whichever is the lesser amount, multiplied by
the applicable subdivision tax rate. Application for tax credit shall
be as provided in Section 49C of this article.

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

Approved April 23, 1971.

CHAPTER 125
(House Bill 154)

AN ACT to repeal and re-enact, with amendments, Section 16-8(c)
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,"
to provide that Baltimore City policemen be compensated for
appearances before the Department of Motor Vehicles; and to
provide for the amount of that compensation. REVISING THE
PROVISIONS RELATING TO COMPENSATION OF CERTAIN
POLICE OFFICERS FOR CERTAIN DUTIES DURING OFF-
DUTY TIME.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 16-8(c) 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 Depart-
ment," be and it is hereby repealed and re-enacted, with amend-
ments, to read as follows:

16-8.

(c) All police officers of the Department below the rank of
captain may, in addition to all other compensation authorized by
law, receive witness fees in such amount, and in ACCORDANCE
with such rules and procedures as may be established and determined
by the Board of Estimates of Baltimore City, for off duty time spent
as witnesses in connection with official duties in any state or federal
court within this State, including any duly constituted grand jury.
Members of the Police Department shall also receive compensation of
ten dollars ($10.00 for every appearance before the Department of
Motor Vehicles, INCLUDING BUT NOT LIMITED TO ANY AP-
PEARANCES IN STATE OR FEDERAL COURTS, ANY DULY
CONSTITUTED GRAND JURY AND THE DEPARTMENT OF
MOTOR VEHICLES. Members of the Department required to work
overtime, or whose optional leave time is of necessity cancelled,