2685

ANNE ARUNDEL COUNTY

SECTION 1. BE IT ENACTED BY THE COUNTY COUNCIL
OF ANNE ARUNDEL COUNTY, MARYLAND, That new Section
17—203(a—1) be and it is hereby added to the Anne
Arundel County Code (1967 Edition and Supplements),
Title 17, "Taxation," Subtitle 2, "Assessment and
Levy," to follow immediately after Section 17-203 (a)
thereof, to read as follows:

SECTION 17-203.

(A-1) A FURTHER TAX CREDIT SHALL BE GRANTED TO
THE TAXPAYER IN SUCH AN AMOUNT THAT SAID REAL PROPERTY
TAXES SHALL REMAIN UNCHANGED FROM THE AMOUNT LEVIED ON
JULY 1, 1972, OR ON ANY SUBSEQUENT LEVY DATE ON WHICH
THE TAXPAYER BECOMES ORIGINALLY ELIGIBLE AND APPLIES
FOR THE TAX CREDITS AUTHORIZED BY VIRTUE OF THE
PROVISIONS OF SECTION 12F OF ARTICLE 81 OF THE
ANNOTATED CODE OF MARYLAND (1969 REPLACEMENT VOLUME),
OR BY VIRTUE OF THE PROVISIONS OF SUBSECTION (A)
HEREOF. IF AN ELIGIBLE TAXPAYER BECOMES INELIGIBLE IN
ANY FISCAL YEAR FOR SAID TAX CREDITS 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 SAID TAX CREDITS, BUT

NO EARLIER THAN JULY 1, 1972. IF THE PROPERTY TAX

LEVY IS EVERY LOWERED BELOW THE LEVEL OF THAT IN

EFFECT WHEN THE ELIGIBLE TAXPAYER ORIGINALLY QUALIFIED

FOR THE TAX CREDIT, THE ELIGIBLE TAXPAYER SHALL

RECEIVE A PROPORTIONATE DECREASE IN PROPERTY TAXES.

SECTION 2. AND BE IT FURTHER ENACTED, That this
Ordinance shall take effect forty—five (45) days from
the date it becomes law.

APPROVED AND ENACTED: August 29, 1972.

Bill No. 127-72

AN ORDINANCE to repeal and re-enact, with amendments,
Section 14-300 (11) (a) and (b) , and 14-302(a)(1)
and (2), of the Anne Arundel County Code (1967