MARVIN MANDEL, Governor

703

CHAPTER 238
(House Bill 964)

AN ACT concerning

Real Property Taxes — Dwellings

FOR the purpose of [[authorizing the counties and
Baltimore City to provide for a deferral in the
payment of local property taxes on dwellings under
certain conditions; repealing obsolete and
inconsistent provisions concerning the deferral of
property taxes; and relating generally to local
property taxes.]] providing a program of relief from
property taxes imposed on property owners in the
State as a result of increases in the assessed value
of properties; specifying the details of these
programs, including a mandatory credit against local
property taxes for assessment increases in a certain
period; providing for the automatic termination of
one of these programs; and repealing obsolete and
inconsistent provisions for deferrals of assessment
increases and property taxes resulting from these
increases.

BY repealing and reenacting, with amendments

Article 81 - Revenue and Taxes

Section [[32(b)]] 32

Annotated Code of Maryland

(1975 Replacement Volume and 1975 Supplement)

BY adding to

Article 81 — Revenue and Taxes

Section [[32(b)]] 32B

Annotated Code of Maryland

(1975 Replacement Volume and 1975 Supplement)

BY repealing

Article 81 — Revenue and Taxes
Section 232(8)(c) [[and (c)(1)]]
Annotated Code of Maryland
(1975 Replacement Volume and 1975 Supplement)

By adding to

Article 81 — Revenue and Taxes
Section 232(8) (c)
Annotated Code of Maryland