Ch. 402                            MARVIN MANDEL, Governor                                  849

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That new Subsection 12F(e) [[of]] be and it is hereby added to
Article 81 of the Annotated Code of Maryland ([[1969 Replacement Volume
and]] 1972 Supplement), title "Revenue and Taxes," subtitle "What Shall Be
Taxed and Where," to follow immediately after Subsection 12F(d) thereof, [[be
and it is hereby enacted]] to read as follows:

12F.

(E) THERE SHALL BE ALLOWED UPON THE APPLICATION OF
ANY HOMEOWNER IN ANNE ARUNDEL COUNTY (1) WHO HAS
ATTAINED THE AGE OF SIXTY-FIVE YEARS BY THE JULY 1 WHICH
IS THE FIRST DAY OF THE TAXABLE YEAR FOR WHICH THE
CREDIT IS SOUGHT OR (2) 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, IS NOT IN EXCESS OF FIVE
THOUSAND DOLLARS ($5,000.00) 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 THE DWELLING OR FOUR THOUSAND DOLLARS
($4,000.00), WHICHEVER IS THE LESSER AMOUNT, MULTIPLIED BY
THE APPLICABLE SUBDIVISION TAX RATE. APPLICATION FOR A
TAX CREDIT SHALL BE AS PROVIDED IN SECTION 49C OF THIS
ARTICLE.

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

Approved May 21, 1973.

CHAPTER 402
(Senate Bill 464)

AN ACT to repeal and re-enact, with amendments, Section 255 and to repeal
Sections 261A and 261B of Article 27 of the Annotated Code of Maryland
(1971 Replacement Volume and 1972 Supplement), title "Crimes and
Punishments," subtitle "Crimes and Punishments," subheading "Gaming," to
[[include Allegany and Garrett Counties within the provisions of this act. ]]
include Allegany and Garrett Counties within the list of counties exempted from
the prohibition against certain games of chance conducted by certain
organizations.

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Section 255 and to repeal Sections 261A and 261B of Article
27 of the Annotated Code of Maryland (1971 Replacement Volume and 1972
Supplement), title "Crimes and Punishments," subtitle "Crimes and Punishments,"
subheading "Gaming," be and it is hereby repealed and re-enacted, with
amendments, to read as follows: