MARVIN MANDEL, Governor

9

and (2) above.

If an eligible taxpayer becomes ineligible in any
fiscal year for the tax credits specified in (1) and (2)
above, and thereafter becomes eligible and applies for
those tax credits in another fiscal year, the tax credit
provided by this subsection (a—1) shall be granted to the
taxpayer in such an amount that the taxpayer's real
property taxes remain unchanged from the amount of the
real property taxes levied for the fiscal year in which
the taxpayer originally became eligible for the tax
credits specified under (1) and (2) above, but no earlier
than July 1, 1972.

(a—2) In Baltimore County, if the taxpayer meets the
criteria for the mandatory tax credit provided by § 12F
of this article, as enacted under the authority of
subsection (a) of this section, a further tax credit from
the Baltimore 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, 1973 or on any subsequent levy date on which
the taxpayer becomes originally eligible and applies for
the tax credits specified above.

If an eligible taxpayer becomes ineligible in any
fiscal year for the tax credits specified above, and
thereafter becomes eligible and applies for those tax
credits in another fiscal year, the tax credit provided
by this subsection (a—2) shall be granted to the taxpayer
in such an amount that the taxpayer's real property taxes
remain unchanged from the amount of the real property
taxes levied for the fiscal year in which the taxpayer
originally became eligible for the tax credits specified
above, but no earlier than July 1, 1973.

(b) No ordinance or resolution or rule or regulation
thereunder of any subdivision shall reduce the amount of
the credit provided by § 12F, nor as to such amount
impose any less inclusive or further conditions of
eligibility therefor nor more stringent or further
procedural requirements therefor.}

[12F.

(a) There is hereby created a mandatory minimum
tax credit from real property taxation for subdivision
purposes for certain homeowners by reason of age and
income and an optional minimum tax credit from real
property taxation for subdivision purposes for certain
homeowners by reason of disability. The mandatory
minimum tax credit provided herein applies to the several
counties and to Baltimore City, but it does not apply to