5144

VETOES

Dear Governor Hughes:

This is to advise that we have reviewed for
constitutionality and legal sufficiency Senate Bill 782, a
bill authorizing certain counties and municipalities to
exempt from local taxes property leased from the State or
Federal government and providing that certain counties and
municipalities may require a payment in lieu of taxes.
Because the title does not properly reflect the provisions
of the bill, we are unable to approve it.

Article III, § 29 of the State Constitution provides,
in part, that every law shall embrace one subject, and "that
shall be described in its title." This requirement is
satisfied if the title fairly advises the Legislature and
the public of the real nature and subject of the
legislation. Baltimore Transit Co. v. Metropolitan Transit
Authority, 232 Md. 509, 521 (1963)." While the title need
not be an abstract of the contents, Mayor and City Council
of Baltimore v. State of Maryland, 281 Md. 217, 225 (1977),
it must be sufficiently clear and comprehensive to
reasonably cover the provisions of the bill. Barrett v.
Clark, 189 Md. 116, 127 (1947). Moreover, the title may not
be misleading. Allied American Mutual Fire Insurance v.
Commissioner of Motor Vehicles, 219 Md. 607, 614 (1959).

Senate Bill 782 amends Art. 81, Sec. 8 to provide that
Dorchester, Frederick and Prince George's Counties and the
municipalities in these counties may exempt from local
property taxes leasehold interests in property which has
been leased from the State or Federal governments. However,
the title refers to exempting "certain property owned by the
subdivisions," rather than "certain property owned by the
State and Federal governments" and is clearly misleading.
The bill also authorizes Dorchester, Frederick and Prince
George's Counties, as well as Anne Arundel County, and the
municipalities in these counties to provide for a payment in
lieu of local taxes. Although this provision is properly
reflected in the title, it appears to be an integral part of
the exemption provision and cannot be severed.

Very truly yours,
Stephen H. Sachs
Attorney General

Senate Bill No. 802
AN ACT concerning
Baltimore City - Taxes - Discounts, Penalties, and Interest