1168                              Laws of Maryland                       [Ch. 353

requiring in the same measure a provision for the collection of
an annual tax or taxes to provide for principal and interest pay-
ments on that debt.

Whereas, There has been established a program to finance the
acquisition of land and the development of such land by the State
and by its subdivisions for outdoor public recreational and open
space purposes, said program being known as "Program Open
Space"; and

Whereas, Chapter 403 of the Laws of Maryland of 1969 (the
"Act") authorized and directed the Board of Public Works to issue a
State loan to be known as the "Outdoor Recreation Land Loan of
1969" in the aggregate amount of $60,000,000, the net actual cash
proceeds of which are to be expended to fund Program Open Space;
and

Whereas, It was the intention of the General Assembly of Mary-
land in enacting the Act that the bonds evidencing the Outdoor
Recreation Land Loan of 1969 would be sold over a 5-year period,
beginning with the fiscal year 1969-1970, and that appropriation of
the net actual cash proceeds realized from the sale of such bonds
could be made annually by Acts of the General Assembly of Mary-
land designating the State and local projects to which such proceeds
should be allocated; and

Whereas, The primary source of debt service for the Outdoor
Recreation Land Loan of 1969 is the State Property Transfer Tax
laid by Section 6 of the Act and imposed pursuant to the provisions
of Section 278A of Article 81 of the Annotated Code of Maryland,
as set forth in Section 10 of the Act and as amended, and the sec-
ondary source of such debt service is the ad valorem property tax
levied by Section 7 of the Act; and

Whereas, Question has been raised as to whether, considering the
decisions of the Court of Appeals of Maryland in Panitz v.
Comptroller, 247 Md. 501 (1967), and Balensen v. Maryland Airport
Authority, 253 Md. 490 (1969), the General Assembly of Maryland
can make the annual appropriations intended to be made under
the Act without in the same bill expressly providing for the collec-
tion of an annual tax or taxes sufficient to cover the debt service
on the bonds which will be sold under the Act to fund such appro-
priations; and

Whereas, The General Assembly wishes to resolve any such ques-
tion by repealing the tax provisions of the Act, being Sections 6
and 7 thereof, as amended by Chapter 4 of the Acts of the Special
Session of December 16, 1969 , AND as repealed and re-enacted with-
out change by Chapter 702 of the Acts of 1970 and Chapter 730 of
the Acts of 1971, and by re-enacting those provisions without change,
and by adding new Section 11D, to the Act, which allocates funds
for the fiscal year 1973; now, therefore AND

WHEREAS, THERE IS A NEED TO INCREASE THE TOTAL
AMOUNT OF FUNDS WHICH THE STATE OF MARYLAND
IS AUTHORIZED TO BORROW PURSUANT TO THE OUTDOOR
RECREATION LAND LOAN OF 1969; NOW, THEREFORE

Section 1. Be it enacted by the General Assembly of Maryland,
That Sections 6 and 7 1 AND 3 2 of Chapter 403 of the Acts of the