HARRY HUGHES, Governor                               995

ordinance or resolution, grant an exemption from county
taxation only, real property on which improvements are made
to existing structures within and controlled by any historic
district in Carroll County so as to encourage improvement
and reconstruction of those properties located within those
areas; all to be done according to the following schedule:

(i) The property shall be exempt from real
estate taxation to the extent of 100 percent of the increase
in assessed valuation of the property attributable to the
reconstruction and improvement. This exemption shall occur
in the first and second taxable years in which the improved
structure is subject to taxation.

(ii) For the third taxable year in which
the improved structure is subject to taxation, the exemption
shall be to the extent of 80 percent of the increase in
assessed valuation of the property attributable to that
reconstruction.

(iii) For the fourth taxable year in which
the improved structure is subject to taxation, the exemption
shall be to the extent of 60 percent of the increase in
assessed valuation of the property attributable to that
reconstruction.

(iv) For the fifth taxable year in which
the improved structure is subject to taxation, the exemption
shall be to the extent of 40 percent of the increase in
assessed valuation of the property attributable to that
reconstruction.

(v) Thereafter, no exemption for the
purposes stated above shall be allowed.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1980.

Approved April 22, 1980.

CHAPTER 215

(House Bill 1246)

AN ACT concerning

Dog License Fund

FOR the purpose of providing that the County Commissioners
in certain counties may use all or any part of the dog
license tax for the maintenance of a dog pound and the
care of dogs; providing that any inhabitant of a county
that has had any sheep, livestock, or poultry destroyed