HARRY HUGHES, Governor

3893

Harford County - Real Property Tax Credit

FOR the purpose of enabling Harford County to enact a
certain real property tax credit if a certain condition
is satisfied; and providing an expiration date for this
Act.

BY adding to

Article 81 - Revenue and Taxes

Section 278G

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

278G.

IF A SPECIAL DISTRICT WATER AND SEWER REAL PROPERTY TAX
HAS BEEN ENACTED, IN HARFORD COUNTY, THE LOCAL GOVERNING
BODY BY BILL, ORDINANCE, OR RESOLUTION ENACTED UNDER ITS
USUAL PROCEDURE MAY PROVIDE A NEW OWNER WITH TAX CREDITS FOR
A PERIOD NOT TO EXCEED 1 YEAR AGAINST ANY LOCAL REAL
PROPERTY TAXES LEVIED ON NEW CONSTRUCTION OF RESIDENTIAL OR
NONRESIDENTIAL BUILDINGS OR OTHER STRUCTURES, WHICH IS
SERVICED BY THE COUNTY WATER AND SEWER SYSTEM, EXCLUDING ANY
ASSESSMENT ON THE LAND.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1982. It shall remain effective
for a period of 3 years and, at the end of June 30, 1985,
and with no further action required by the General Assembly,
this Act shall be abrogated and of no further force and
effect.

Approved June 1, 1982.

CHAPTER 759
(House Bill 1905)
AN ACT concerning

Property Taxes - Credits - Baltimore County