MARVIN MANDEL, Governor                             1697

schools; or may appoint up to two part-time students for
each scholarship available; a scholarship for a part—time
student may be for a period of time not to exceed twice
the number of years for which a full-time student is
eligible; and provided farther that each part-time
student shall carry at least 6 semester hours per
semester in a program of undergraduate study leading to
the granting of a degree.

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

Approved April 30, 1974.

CHAPTER 447
(House Bill 519)
AN ACT concerning

Baltimore County — Property Tax Credits

FOR the purpose of repealing the requirement in Baltimore
County for property tax credits to be adjusted for
assessment increases in order to avoid a conflict
with Chapter 867 of the Acts of 1973 which adjusted
property tax credits for tax liability increases.

BY repealing and re—enacting, with amendments.

Article 81 — Revenue and Taxes

Section 12D(a)

Annotated Code of Maryland

(1969 Replacement Volume and 1973 Supplement)

WHEREAS, Section 12D (a) of Article 81 has provided
that property tax credits in Baltimore County should be
adjusted for any increases in assessments so that
qualified applicants will not have the tax liability
increased due to increases in assessments; and

WHEREAS, Chapter 867 of the Acts of 1973 added
subsection (a—2) to Section 12D to provide in Baltimore
County that property tax credits should be adjusted to
any increase in tax liability, whether due to increases
in assessments or rate of tax; and

WHEREAS, Questions have arisen with respect to the
administration of the tax credit program and the conflict
between the two sections and to avoid any conflict in