2580                                         LAWS OF MARYLAND                      [Ch. 750

establish]] ,establishing the procedures and
qualifications for this property tax relief and
providing for the funding and effectiveness of this
Act.

BY repealing [[and re—enacting, with amendments,]]

Article 81 — Revenue and Taxes

Sections 12D and 12F

Annotated Code of Maryland

(1969 Replacement Volume and 1973 Supplement)

BY adding to

Article 81 — Revenue and Taxes

Sections 12F—1 and 12F—2 to be under new

subtitles "Property Tax Credits for Homeowners" and

"Property Tax Relief for Renters", respectively,

Annotated Code of Maryland

(1969 Replacement Volume and 1973 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That as of June 30, 1975, Sections 12D and 12F
of Article 81 — Revenue and Taxes, of the Annotated Code
of Maryland, as these sections exist on that date, be and
they are hereby repealed:

Article 81 — Revenue and Taxes
[12D.

(a) The governing body of every county and
municipality in this State, by resolution or ordinance
enacted under its usual procedure therefor, may provide
for a tax credit additional to the credit provided by §
12F of this article on the basis of age of the taxpayer,
income or means of the taxpayer, and the value of
property, as to property taxes imposed upon real property
in such particular subdivision. The tax credit may apply
to any person, joint tenants, tenants in common, or
tenants by the entireties who come within the category
locally provided. The county or municipality may further
provide for the procedure or conditions applying to any
such tax credit. An ordinance or resolution enacted
pursuant to the authority of this subsection may, subject
to the restriction imposed by subsection (b), incorporate
by reference § 12F of this article, so that the
additional credit provided by such ordinance or
resolution takes the form of an increase in the amount of
credit provided by 6 12F or a lessening or modification
of conditions of eligibility, or procedural requirements
therefor. In Baltimore, Carroll, Howard, Montgomery,