HARRY HUGHES, Governor

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(2) A LOSS OF REVENUE IS CAUSED BY ANY SPECIAL RATE
OF MUNICIPAL CORPORATION PROPERTY TAX.

(C) SINGLE RATE FOR ALL PROPERTY.

(1)  EXCEPT AS PROVIDED IN SUBSECTION (A)(2) OF THIS
SECTION AND § 6-305 OF THIS SUBTITLE, THERE SHALL BE A SINGLE
MUNICIPAL CORPORATION PROPERTY TAX RATE FOR ALL PROPERTY SUBJECT
TO MUNICIPAL CORPORATION PROPERTY TAX.

(2)  PARAGRAPH (1) OF THIS SUBSECTION DOES NOT AFFECT
A SPECIAL RATE PREVAILING IN A TAXING DISTRICT OR PART OF A
MUNICIPAL CORPORATION.

REVISOR'S NOTE: Subsections (a) and (b) of this section are
new language derived without substantive change from
former Art. 81, § 30(b), the tax rate provision in the
first sentence of § 12, and the first clause of § 32,
as that clause related to setting a municipal
corporation property tax rate.

Subsection (c) of this section is new language
substituted for former Art. 81, § 30(a), as that
subsection related to municipal corporation property
tax rates. For a discussion of former Art. 81, §
30(a), see Rosecroft Trotting and Pacing Association,
Inc., v. Prince George's County, Maryland, 298 Md. 580
(1984).

In this section, the defined term "municipal
corporation" is substituted for the former terms
"incorporated town" or "any other city", for clarity.

In subsections (a) and (b) of this section, the
reference to the "governing body" of a municipal
corporation setting rates is added for clarity.

In subsection (a) of this section, the defined term
"municipal corporation property tax" is substituted
for the former terms "taxation under this article" and
"town taxation", for clarity.

Also in subsection (a) of this section, the reference
to the rates being "set" is substituted for the former
references to the "levy" of rates and to "fix" a rate,
for clarity.

In subsection (a)(1) of this section, the reference to
"[e]xcept 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)(1) of this section, the former
reference to setting a tax rate on "all ... persons or