MARVIN MANDEL, Governor

13 51

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1974.

Approved April 30, 1974.

CHAPTER 297
(Senate Bill 47)
AN ACT concerning

Howard County — Tax Credits

FOR the purpose of requiring Howard County to allow a
certain real property tax credit for persons found
totally disabled by the civil Service Commission
under certain conditions and changing the amount of
credit allowed to qualified elderly and disabled
persons.

BY repealing and re—enacting, with amendments,

Article 81 — Revenue and Taxes

Section 12F(c-1)

Annotated Code of Maryland

(1969 Replacement Volume and 1973 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Section 12F(c-1) of Article 81 - Revenue
and Taxes, of the Annotated Code of Maryland (1969
Replacement Volume and 1973 Supplement) be and it is
hereby repealed and re—enacted, with amendments, to read
as follows:

Article 81 — Revenue and Taxes

12F.

(c—1) In Howard County, in addition to the
mandatory tax credit provisions in subsection (c) of
this section 12F, any homeowner who has not attained the
age of 65 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, OR BY THE CIVIL SERVICE COMMISSION, and whose gross
income does not exceed $5000 for the calendar year
immediately preceding the fiscal year of application,
shall be allowed a single tax credit from the county's
real property taxes on the dwelling for which the