HARRY HUGHES, Governor

1743

Commission, AS SET FORTH IN EACH COUNTY'S LEGISLATION
APPROVING THE BUDGET, and for each planning project
contained in the planning work program for each county,
unless approved by either or both county councils, as the
case may require, after receipt of recommendations from
either or both county executives. THE COMMISSION MAY NOT
EXCEED THE TOTAL APPROVED BUDGET FOR EACH OF ITS FUNDS,
EXCEPT FOR ENTERPRISE FUNDS WITHOUT THE PRIOR APPROVAL BY
EITHER OR BOTH COUNTY COUNCILS, AS APPLICABLE.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1979.

Approved May 29, 1979.

CHAPTER 631

(House Bill 1347)

AN ACT concerning

Montgomery County - Deferred Property Tax Payments

MC 247-79

FOR the purpose of authorizing Montgomery County to permit
the deferral of payment of certain increases in
property tax on certain property under certain
conditions.

BY adding to

Article 81 — Revenue and Taxes

Section 48A

Annotated Code of Maryland

(1975 Replacement Volume and 1978 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY     OF
MARYLAND, That section(s) of the Annotated Code of Maryland
be repealed, amended, or enacted to read as follows:

Article 81 — Revenue and Taxes

48A.

(A) NOTWITHSTANDING THE PROVISIONS OF SECTION 48     OF
THIS ARTICLE, MONTGOMERY COUNTY MAY AUTHORIZE BY LAW A

PROCEDURE PERMITTING A TAXPAYER TO DEFER THE PAYMENT      OF

CERTAIN INCREASES IN COUNTY REAL PROPERTY TAXES      ON

RESIDENTIAL PROPERTY OWNED AND ACTUALLY OCCUPIED AS      HIS

PRINCIPAL RESIDENCE BY THE TAXPAYER. THE AMOUNT OF THE    TAX

WHICH MAY BE DEFERRED IS THAT AMOUNT ATTRIBUTABLE TO      AN

ASSESSMENT INCREASE RESULTING DIRECTLY FROM A