HARRY HUGHES, Governor

3685

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1982.

Approved June 1, 1982.

CHAPTER 673
(House Bill 985)

AN ACT concerning

Garrett County -
Personal Property Taxes - Prorating

FOR the purpose of allowing Garrett County to provide for
prorating personal property taxes for business carried
on during only part of the year; and clarifying
language.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 31(h)

Annotated Code of Maryland

(1980 Replacement Volume and 1981 Supplement)

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

Article 81 - Revenue and Taxes

31.

(h) [The governing body of]

(1)  THIS SUBSECTION APPLIES TO THE FOLLOWING
COUNTIES:

(I)  GARRETT; AND

(II)  Washington. [County]

(2)  THE GOVERNING BODY OF THE COUNTY may provide
for the proration of the personal property tax for [that]
THE part of the taxable year during which a business
actually conducts business.