Marvin Mandel, Governor                        1367

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
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), 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 condi-
tions of eligibility, or procedural requirements therefor. In [Anne
Arundel,] Baltimore, Howard, Montgomery, Prince George's,
Wicomico, and Worcester counties if the taxpayer otherwise meets
the conditions or criteria established by the county applying to the
tax credit, 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 valuation and assessment at the time
of the original grant of a tax credit to the same taxpayer or tax-
payers 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.

12D.

(a-1) In Anne Arundel County, if the taxpayer meets (1) the
criteria for the mandatory tax credit provided by Section 12F of
this article, and (2) the criteria for the additional tax credit as
provided by Section 17-203 of the Anne Arundel County Code (1967
Edition) as enacted under the authority of subsection (a) of this
Section 12D, a further tax credit from the Anne Arundel County
real property taxes levied upon the taxpayer's real property shall
be granted to the taxpayer in such an amount that the taxpayer's
real property taxes remain unchanged from the amount of the taxes
as levied on July 1, 1972, or on any subsequent levy date on which
the taxpayer becomes originally eligible and applies for the tax
credits specified in (1) and (2) above.

If an eligible taxpayer becomes ineligible in any fiscal year for
the tax credits specified in (1) and (2) above, and thereafter becomes
eligible and applies for those tax credits in another fiscal year, the
tax credit provided by this subsection (a-1) shall be granted to the
taxpayer in such an amount that the taxpayer's real property taxes
remain unchanged from the amount of the real property taxes levied
for the fiscal year in which the taxpayer originally became eligible
for the tax credits specified under (1) and (2) above, but no earlier
than July 1,1972.

Sec. 2. And be, it further enacted, That this Act shall take effect
July 1, 1972.

Approved May 26, 1972.