612                                        LAWS OF MARYLAND                                Ch. 239

constructed over or through any portion of any street or highway [or] OF any
incorporated city or town of this State, such construction shall be in conformity
with the grade or grades of such street or highway, as shall be approved by the
municipal authorities of said city or town. Any violation of any provision of this
section shall be a misdemeanor, and the person or corporation violating the same
shall be liable to prosecution at the instance of said Commission, or at the instance
of any taxpayer, and upon conviction, shall be fined an amount of not less than
twenty-five dollars ($25) and no more than one hundred dollars ($100) for each
offense. Any fine imposed under this section shall be collected pursuant to the
provisions of Article 26, § 155; however, if the fine is imposed by the circuit court
of any county or the Criminal Court of Baltimore, as the case may be, the fine
when collected shall be paid to the State Roads Commission and by it applied to
the maintenance fund of said Commission.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take
effect July 1, 1973.

Approved May 7, 1973.

CHAPTER 240
(Senate Bill 735)

AN ACT to repeal and re-enact, with amendments, Section 12F(c) of Article 81 of
the Annotated Code of Maryland (1972 Supplement), title "Revenue and
Taxes," subtitle "What Shall be Taxed and Where," to change the tax credit
for certain homeowners by reason of age and income in Baltimore County.

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Section 12F(c) of Article 81 of the Annotated Code of
Maryland (1972 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Taxed and Where," be and it is hereby repealed and re-enacted, with amendments,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:

12F.

(c) There shall be allowed upon the application of any homeowner who shall
have attained the age of SIXTY YEARS FOR BALTIMORE COUNTY OR
sixty-five years FOR THE [[REST]] OTHER SUBDIVISIONS OF THE
STATE by the July 1 which is the first day of the taxable year for which the credit
is sought, or there may be allowed upon the application of any homeowner who
has not attained the age of sixty-five years and who receives benefits as a 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 SEVEN THOUSAND
DOLLARS ($7,000) IN BALTIMORE COUNTY OR five thousand dollars
($5,000.00) FOR THE [[REST]] OTHER SUBDIVISIONS OF THE STATE
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 , IN BALTIMORE COUNTY, FIVE THOUSAND
DOLLARS ($5.000), AND IN THE OTHER SUBDIVISIONS, 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 §49C of this
article.