HARRY HUGHES, Governor

135

REVISOR'S NOTE: Subsection (a) of this section is new
language derived without substantive change from the
first clause of former Art. 81, § 32, as that clause
related to setting a county property tax rate.

Subsection (b) of this section is new language
substituted for former Art. 81, § 30(a), as that
subsection related to county property tax rates. This
substitution states expressly the interpretation given
to the county property tax rate provision in former
Art. 81, § 30(a) by the Maryland Court of Appeals in
Rosecroft Trotting and Pacing Association, Inc., v.
Prince George's County, Maryland, 298 Md. 580, (1984).

Subsection (c) of this section is new language derived
without substantive change from the first and second
sentences of former Art. 81, § 30(c), as those
sentences related to county property tax.

In subsection (a) of this section, the introductory
phrase "[e]xcept as otherwise provided in this section
and as provided in § 6-305 of this subtitle" is
substituted for the former phrase "and for which the
rate is not fixed by this article", for clarity.

Also in subsection (a) of this section, the defined
term "governing body" is substituted for the former
phrase "the county council or county commissioners",
for clarity.

Also in subsection (a) of this section, the former
phrase "as soon as may be practicable" is deleted as
superfluous.

Also in subsection (a) of this section, the former
reference to setting a tax rate on "all ... persons or
property" is deleted in light of the reference to "all
assessments of property".

In the introductory language of subsection (c)(1) and
in (c)(2) of this section, the defined term "county
property tax" is substituted for the former phrase
"taxation for county ... purposes", for clarity.

In the introductory language of subsection (c)(1) of
this section, the former phrase "subject to taxation
for county ... purposes" is deleted as confusing and,
in any event, superfluous.

Also in the introductory language of subsection (c)(1)
of this section, the former references to the 1940 and
1941 effective dates are deleted as obsolete.

Also in the introductory language of subsection (c)(1)
of this section, the reference to the county property