138                                                LAWS OF MARYLAND                                     Ch. 8

property" is deleted in light of the reference to "all
assessments of property".

Also in subsection (a)(1) of this section, the former
phrase "as soon as may be practicable" is deleted as
superfluous.

In subsections (a)(2) and (b)(2) of this section, the
former references to "limited" rates and "fixed or
limited" rate are deleted as included in the reference
to a "special" rate.

In subsection (a)(2) of this section, the introductory
phrase "[i]f not otherwise prohibited by this article"
is substituted for the former reference to a "fixed or
limited rate of town taxation ... not prescribed by
this article", for clarity.

Also in subsection (a)(2) of this section, the former
phrase "as it may deem wise" is deleted as
superfluous.

In the introductory language of subsection (b) of this
section, the former reference to the tax rate as being
imposed "upon property taxed under § 12 of this
article" is deleted as superfluous.

In subsection (b)(1) of this section, the phrase
"exemption of property" is substituted for the former
phrase "the exemption or partial exemption of certain
classes or subclasses of property under said section",
for clarity.

In subsection (b)(2) of this section, the reference to
the tax change being "caused by" any special rate is
substituted for the former reference that the tax
change "may have determined" on a special or limited
rate.

Former Art. 81, § 30(c), as it related to municipal
corporations' imposition of a property tax on
intangible personal property is deleted as obsolete.

The balance of former Art. 81, § 30(a) and § 32, which
concerned counties, now appear in § 6-302 of this
subtitle.

The balance of former Art. 81, § 12 now appears in §
6-203 of this title.

Defined terms: "Assessment" § 1-101

"Date of finality" § 1-101 "Governing body" § 1-101

"Municipal corporation" § 1-101

"Municipal corporation property tax" § 1-101

"Property" § 1-101 "Taxable year" § 1-101