1572                               Laws of Maryland                        [Ch. 583

McKeldin Library of the University of Maryland, AND THE
ENOCH PRATT FREE LIBRARY (CENTRAL BRANCH) at least
one copy of [such] the report or other publication.

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

Approved May 26, 1972.

CHAPTER 583
(House Bill 1078)

AN ACT to repeal and re-enact, with amendments, Section 12D(a)
of Article 81 of the Annotated Code of Maryland (1969 Replace-
ment Volume and 1971 Supplement), title "Revenue and Taxes,"
subtitle "What Shall Be Taxed and Where," to provide that in
Carroll County the tax credit on real property given the elderly,
if applicable, shall be proportionately increased under certain con-
ditions and circumstances; to generally relate thereto; and to
clarify the language therein.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 12D (a) of Article 81 of the Annotated Code of Mary-
land (1969 Replacement and 1971 Supplement), title "Revenue and
Taxes," subtitle "What Shall Be Taxed and Where," be and it is
hereby repealed and re-enacted, with amendments, to read as follows:

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 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 sub-
section (b), incorporate by reference Section 12F of this article,
so that the additional credit provided by such ordinance or resolu-
tion takes the form of an increase in the amount of credit provided
by Section 12F for a lessening or modification of conditions of eligi-
bility, or procedural requirements therefor. In Anne Arundel, Balti-
more, Carroll, 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] the 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 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