HARRY HUGHES, Governor

2023

the sale of these bonds could be made annually by laws of
the General Assembly of Maryland designating the State and
local projects to which these proceeds would be allocated;
and

WHEREAS, The primary source of debt service for the
Outdoor Recreation Land Loan of 1969 is the State Property
Transfer Tax laid by Section 6 of the Act and imposed
pursuant to the provisions of Section 278A of Article 81 of
the Annotated Code of Maryland, as set forth in Section 10
of the Act, and the secondary source of the debt service is
the ad valorem property tax levied by Section 7 of the Act,
as amended; and

WHEREAS, Question has been raised as to whether,
considering the decisions of the Court of Appeals of
Maryland in Panitz v. Comptroller, 247 Md. 501 (1967), and
Balensen v. Maryland Airport Authority, 253 Md. 490 (1969),
the General Assembly of Maryland can make the annual
appropriations intended to be made under the Act without in
the same bill expressly providing for the collection of an
annual tax or taxes sufficient to cover the debt service on
the bonds which will be sold under the Act to fund these
appropriations; and

WHEREAS, The General Assembly wishes to resolve this
question by repealing the tax provisions of the Act, being
Sections 6 and 7, as amended by Chapter 4 of the Acts of the
Special Session of December 16, 1969, and as repealed and
reenacted without change by Chapter 702 of the Acts of 1970,
Chapter 730 of the Acts of 1971, Chapter 353 of the Acts of
1972, Chapter 481 of the Acts of 1973, Chapter 632 of the
Acts of 1974, Chapter 564 of the Acts of 1975, Chapter 719
of the Acts of 1976, Chapter 647 of the Acts of 1977,
Chapter 781 of the Acts of 1977, and Chapter 916 of the Acts
of 1978, and by reenacting those provisions without change
and adding new Section UN to the Act, which allocates funds
for fiscal year 1981; now, therefore,

SECTION 1. BE IT ENACTED BY THE GENERAL    ASSEMBLY OF

MARYLAND, That chapter(s) of the Acts of    the General

Assembly be repealed, amended, or enacted    to read as
follows:

Chapter 403 of the Acts of 1969, as amended by
Chapter 916 of the Acts of 1978

6.

That for the primary source of payment of the principal
of and the interest on the bonds or Certificates of
Indebtedness issued under the provisions of this Act as the
same become due and payable, there shall be and is hereby
laid an annual tax which shall consist of such amounts as
may be necessary of the proceeds of the tax on written
instruments, imposed pursuant to the provisions of Section
278A of Article 81 of the Annotated Code of Maryland as set
forth in Section 10 of this Act.