8

LAWS OF MARYLAND

[Ch. 1

Taxes, of the Annotated Code of Maryland (1975
Replacement Volume) be and they are hereby repealed: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 § 12F or a lessening or modification
of conditions of eligibility, or procedural requirements
therefor. In Carroll, Howard, Montgomery, Prince
George's, Talbot, Wicomico, and Worcester counties if the
taxpayer otherwise meets the conditions or criteria
established by the county applying to the tax credit, the
tax credit shall be increased, in the event the valuation
and assessment of the property to which the tax credit
applies is increased over its valuation and assessment at
the time of the original grant of a tax credit to the
same taxpayer or taxpayers under this section, in such
amount as is required to produce the same tax for county
purposes as would have been produced at the county tax
rate for any given year if the valuation and assessment
had not been increased.

(a—1) In Anne Arundel County, if the taxpayer meets
(1) the criteria for the mandatory tax credit provided by
§ 12F of this article, and (2) the criteria for the
additional tax credit as provided by § 17—203 of the Anne
Arundel County Code (1967 Edition) as enacted under the
authority of subsection (a) of this § 12D, a further tax
credit from the Anne Arundel County real property taxes
levied upon the taxpayer's real property shall be granted
to the taxpayer in such an amount that the taxpayer's
real property taxes remain unchanged from the amount of
the taxes as levied on July 1, 1972, or on any subsequent
levy date on which the taxpayer becomes originally
eligible and applies for the tax credits specified in (1)